19. Tell me O Brahman! how they may be called as gods, who having their hands and feet, are yet devoid of their consciousness; which is the pith of the body. (This is said of idols and images).
20. The Intellect is the pith and marrow of the world, and contains the sap which it supplies to every thing in it. It is the one and all—ego-sarvam and therefore all things are obtained from it. (The god Siva is also called the all to pan-sarva and Ego, that is I am the universal ego and giver of all gifts to all).
21. He is not situated at a distance, O Bráhman! nor is He unobtainable by any body; He resides always in all bodies, and abides alike in all places, as also in all empty space and sky. (This omnipresence of the divine spirit, sets aside the belief of a swarga-heaven or bihesht as the special seat of God).
22. He does, he eats, he supports all, and moves every where; He breathes and feels and knows every member of the body. (This is according to the sruti; He fills and directs every part of the body to the end of the nails-ánakhágrat. [Sanskrit: puryyámáste | sa eva pravishta ánakhágrebhyah]).
23. Know him, O chief of sages! to be seated in the city of the body; and directing the various functions that are manifest by it, under his direct appointment.
24. He is the lord of the cavity of the heart, and the several hidden sheaths—Koshas, which are contained within the cavity of the body; which is made by his moving abodes and moves as he pleases to move it.
25. The immaculate soul is beyond the essence and actions of the mind, and the six organs of sense; it is for our use and understanding only, the word chit-intellect is applied to him.
26. That intellectual spirit is too minute and subtile, immaculate and all-pervading; and it is his option and volition, to manifest this visible representation of himself or not.
27. This intellect is too fine and pure, and yet manages the whole machinery for beautifying the world, as the subtle and intelligent season of spring, beautifies the vegetable world with freshness and moisture.
28. The beautiful and wonderous properties that reside in the divine Intellect, are astonishing to behold in their display into the various form as the sky.