39. There are the essences of colour, water and taste also, and likewise the essences of smell and flavour too.
40. There are the essences of earth and gold, and the essences of thick mass; and also the essences of time and space, all of which are without form and shape.
41. The spiritual body contains all these essences in itself as its component parts, as the seed of a fruit contains the leaves and germ of the future tree in its cell.
42. Know this to be ativáhika or spiritual body, and containing the eight elementary senses, wherefore it is called the puryashtaka also; and these are developed afterwards in the organs of sense.
43. The primary or spiritual body which is formed in this manner, is actually nobody at all; since it is devoid of understanding, intellect, senses and sensibility.
44. It is the supreme Being only, which contains the essence of the soul, as it is the sea which contains the limpid waters.
45. The soul is that which is possessed of its consciousness and knowledge, all besides this is dull and insensible matter; and which is viewed by the soul, as the sight of a fairy land in the dream.
46. It is therefore by consciousness and knowledge that Siva can be known, and what is not to be known by these can be nothing at all.
47. The supreme soul sees all things within itself, as parts of itself (produced from its will of becoming or dividing itself into many); and beholds particles of his atomic self, formed into innumerable bodies.
48. These soon increased in bulk and became big bodies, and bore the marks of the organs upon them.