20. That there is no difference in the substance of things (of different form and natures), is a truth maintained by every system of philosophy; and this truth is upheld in spirituality also; therefore there is no dispute about it.
21. And this substance being considered to be of an eternally inert form, and of a plastic nature; it is understood to be of the essence of vacuum, both by right inference and evidence of sástras.
22. Why the essential principle is unknown to us, and why we have still some notion of it, and how we realize that idea, is what I am now going to relate to you step by step.
23. All these visible spheres, being annihilated at the final dissolution of the world; and the great gods also being extinct, together with our minds and understandings, and all the activities of nature.
24. The sky also being undefined and time dwindling into a divisible duration; the winds also disappearing and fire blinding into the chaotic confusion.
25. Darkness also disappearing and water vanishing into nothing; and all things which are expressed by words quite growing nil and null in the end.
26. There remains the pure entity of a conscious soul, which is altogether unbounded by time and space, and is something without its beginning or end; is decrease or waste, and entirely pure and perfect in its nature.
27. This one is unspeakable and undiscernible, imperceptible and inconceivable and without any appellation or attribute whatever; This is an utter void itself and yet the principle and receptacle of all beings and the source of all entity and non-entity.
28. It is not the air nor the wind, nor is it the understanding nor any of its faculties nor a void or nullity also; it is nothing and yet the source of everything, and what can it be but the transcendent vacuum (vyom-beom Hebrew, and the bom-bom of sivaites when Siva is called vyom-Kesa).
29. It is only a notion in the conception of wise and beside which no one can conceive or know anything of it, whatever definition or description of it is given by others, is only a repetition of the words of the vedas.