11. It is by one's self cogitation alone that the pure intellect can be known, and not by the bodily organs, or living spirit or mind, or by our desire of knowing it.
12. It is not the living soul nor its consciousness, nor the vibrations of the body, mind, or breath. It is not the world nor its reality or unreality, or its vacuity or solidity, or the centre of any thing.
13. It is not time or space or any substance at all, nor is it a god or any other being, whatever is quite free from all these and unconfined in the heart or any of the sheaths inside the body.
14. That is called the soul in which all things are moving, and which is neither the beginning nor end of any thing, but exists from eternity to eternity, and is not characterised by any of the elementary bodies of air and the rest.
15. The soul is an entity that is never annihilated in this or the next world, though the sentient bodies may be born and die away a thousand times like earthen pots here below.
16. There is no removal of this vacuous spirit from its seat, both in the inside and outside of every body; for know, O thou best of spiritualists, all bodies to be equally situated in the all pervading spirit.
17. It is the imperfection of our understanding, that creates the difference between the spirit and the body; but it shows the perfection of our judgement, when we believe the universal soul, to be diffused throughout the universe.
18. Though warmly engaged in business, yet remain unaddicted to worldliness by your indifference to the world, and to all moving and unmoving things that there exists on earth.
19. Know all those as the great Brahma—the immaculate soul, that is without the properties and attributes of mortal beings; it is without change and beginning and end, and is always tranquil and in the same state.