13. The sides of his body, are as the sides of the sky; and the hills and rocks on earth, resemble the spleen and liver in the body of Virát; and the collection of cooling clouds in the sky, is like the thickening mass of fat in his body.
14. The sun and the moon are the two eyes of Virát, and the high heaven is his head and mouth; the moon is his marrow, and the mountains are the filth of his person.
15. The fire is the burning heat, and bile in his bowels; and the air is the breath of his nostrils (and so the other elements are humours of his body).
16. The forests of Kalpa trees and other woods, and the serpentine races of the infernal regions, are the hairs and tufts of hairs on his head and body. (All these are parts of the one undivided whole of Virát’s body).
17. The upper region of the solar world, forms the capt head of Virát’s body; and the zodiacal light in the concavity beyond the mundane system, is the crest on top of Virát’s head.
18. He is the universal Mind itself, has no individual mind of his own; and he being the sole enjoyer of all things, there is nothing in particular that forms the object of his enjoyment.
19. He is the sum of all the senses, therefore there is no sense beside himself; and the soul of Virát being fully sensible of every thing, it is a mere fiction to attribute to him the property of any organ of sense. (It is a mere figure of speech to say God hears and sees, when the omniscient soul knows all without the aid of the organs of seeing and hearing).
20. There is no difference of the property of an organ (as the hearing of the ear); and its possessor—the mind, in the person of Virát, who perceives by his mind all organic sensations, without the medium of their organs.
21. There is no difference in doings of Virát and those of the world; it is his will or thought alone which acts with many (or active) force (on the passive world), both in their transitive as well as in their causal forms.
22. All actions and events of the world, being said to be same with his, our lives and deaths in this world, are all conformable to his will. (This passage is explained in four different ways in the gloss).