12. Some call it the spirit (of bodies), like that of spirituous liquors; and others (as the sankhyas), use the term purusha or embodied spirit for it. Others (as the yogis), call <it> the vacuous Intellect, while others as the saivas, give it the names of Siva and the soul (and so it is called by various other names by others).
13. It is sometimes styled the Intellect only, which makes no difference of it from the other attributes. The supreme soul is ever the same in itself, by whatever name it is expressed by the ignorance of men.
14. Be my body as big as a hill, or crushed to atoms as dust; it is no gain or loss to me in any wise either, since I am the same intellectual body or being for ever and ever.
15. Our sires and grand sires, are all dead and gone; but their intellects and intellectual parts, are not dead and lost with their bodies; for in the case of their demise, we would not have their regeneration in us. (Because the sruti says, “atmá vai jáyate putra,” the soul is regenerated in the son).
16. The vacuous Intellect is neither generated nor destroyed at any time, but is increate and imperishable at all times; say how and when could the eternal void come to or disappear from existence.
17. The infinite and indestructible sphere of the Intellect, displays the scene of the universe in its ample space of vacuity, it is without its vicissitudes of rising or setting, and is ever existent in the supreme soul.
18. The Intellect represents the reflexion of the world in its clear sphere, as a crystal mountain reflects a wild fire in its translucent bosom; and rests for ever in the vacuum of the supreme soul, which is devoid of its beginning, middle and end.
19. As the shades of night obscure the visibles from sight, so the clouds of ignorance darken the bright aspect of the universe, as it is represented in the soul divine.
20. As the waters of the ocean, roll of themselves in the forms of waves and eddies; so doth the Intellect exhibit the pageant of the universe, of itself and in itself from all eternity.
21. The Intellect itself is the soul of the body, and like air is never extinct or wanting any where; therefore it is all in vain, to be in fear of one’s death at any time. (Life and death are indifferent to the yogi).