31. Some situated in the secluded regions of Pátála, are equally distinguished both for their holiness and piety; such as Vali, Subotra, Andha, Prahláda and others.
32. Among beasts of the field and fowls of the air, and inferior animals, you will find many intelligent beings, as the bird Garuda (Jove’s eagle), and the monkey Hanumána (the god Pan), Jambubána &c; and among the demigods there are some that are sapient, and others as muddle headed as beasts.
33. Thus it is possible for the universal soul that resides everywhere, and is at all times the same, to show itself in any form in any being according to its will (since it is all in all).
34. It is the multifarious law of His eternal decree, and the manifold display of His infinite power, that invests all things with multiform shapes and diverse capacities, as they appear to us.
35. This law of divine decree is the lord of all, and embodies in itself the creative, preservative and destructive powers under the titles of Brahmá, Vishnu and Siva. These names are indicative of the intelligent faculties of the universal soul.
36. It is not impossible for the supreme soul, to reside in all bodies in any manners it likes; it presides sometimes in the manner of the grains of pure gold, amidst worthless sands and dust; and at others as the mixture of some base metal in pure gold.
37. Seeing some good connected with or resulting from evil, our inclinations would lead us even to the evil (in expectation of reaping the good); were it not for fear of the sinfulness of the act and its consequent punishment, that we are deterred from doing it. (i.e. Human nature is addicted to vice, but fear of sin and its punishment, leads us to virtue. Had there been no such thing, we would all become vicious).
38. We see sometimes something substantial arising from the unsubstantial, as we arrive to the substantial good of divine presence, by means of the unsubstantial meditation of his negative attributes: that he is neither this nor that nor such and such (neti-neti-iti sruti).
39. What never existed before, comes to existence at sometime or place unknown to us; as the horns of a hare which are never to be seen in nature, are shown to us in magic play, and by the black art of sorcery.
40. Those which are seen to exist firm and solid as adamant, become null and void and disperse in air; as the sun and moon, the earth and mountains, and the godlike people of the antedeluvian world.