26. As the minute grain of the Indian fig-tree contains within it the future arbor and its undeveloped state, so the almighty power of omnipotence is lodged in the minute receptacle of the spirit before its expansion into immensity. (The developed and undeveloped states of the supreme power, are called its vyákrita and avyákrita forces).
27. The divine spirit is more rarefied than the subtile air, and yet is not a vacuity having the chit or intellect in itself. It is as the sun-stone with its inherent fire and the milk with the latent butter unborn in it. (Hence the spirit of God is said to be embryonic seed of the universe. [Sanskrit: brahmándavíjam]).
28. All space and time reside in that spirit for their development, as the spark proceeds from the fire and light issues from the sun in which they are contained. (The will or word of God produces all things from his spiritual essence).
29. So all things are settled in the Supreme intellect, and show themselves unto us as the waves of the sea and as the radiance of gems: and so our understandings also are reflexions of the same.
30. The Divine intellect is the store-house of all things, and the reservoir of all consciousness (i.e., the fountain-head of the understandings of all living beings). It is the Divine essence which pervades the inside and outside of every thing. (All things are dependent to the entity of God for their existence, and there is no independent particle whatever).
31. The Divine soul is as imperishable as the air within a pot which is not destroyed by breaking of the vessel, but mixes and continues forever with the common and its surrounding air. Know also the lives and actions of living beings to be dependent upon the will of the God, as the mobility of the iron depends upon the attraction of the loadstone. (This passage negatives the free agency of man, and allows him an activity in common with that of all living beings, under the direction of the great magnet of the Divine spirit and will).
32. The action of the inactive or quiescent spirit of God, is to be understood in the same manner, as the motion of the lead is attributed to the causality of magnetic attraction, which moves the immovable iron. So the inert bodies of living beings, are moved by force of the intellectual soul.
33. The world is situated in that mundane seed of the universe, which is known under the name of intellect attributed to it by the wise. It is as void and formless as empty air, it is nothing nor has any thing in it except itself, and represents all and everything by itself, like the playful waves of the boundless ocean.