54. And as the oscillating intellect or mind, happens to come across the idea of light; it beholds the same appearing to view; as it is conveyed before it by its significant sound (i.e. as meant by the word).
55. Light is only our intellection or notion of it, and nothing without it; as feeling is our consciousness of it, and not the perception derived by means of the touch of anything. (This is theory of Berkeley).
56. So is sound but our consciousness of it, and a subjective conception of our mind; as vacuum is a conception of the vacuous mind, and as the receptacle of sound caused by itself.
57. As in this state of sound it is known to be the product of air in its own vacuity, so everything else is the product of our consciousness, and there nothing as a duality beside it.
58. So the properties of odour and flavour, are as well as the substances of sound and air; and these unrealities seem as real ones, like the dreams that are seen and thought of in our minds.
59. Heat which is the seed or seat of the arbor of light, and evolves itself in the radiance and other luminous bodies; are the forms of the same intellect, that shows itself in all things.
60. So is flavour a mere quality of empty air, is thought of as a reality in every article of our food and drink; and is a mere name without its substance.
61. All other things, which were hereafter to be designated by different names as fragrance &c., are but so many forms of the thoughts and desires existing in the mind of this living being or Brahmá.
62. This being had in his mind the seed of all forms and dimensions, from which was to proceed this terrestrial globe, that was to become afterwards the support of all creatures.
63. All things yet unborn, appeared as already born in this divine mind, which was filled with the models of all future existences of every kind; and all these formless beings had their forms afterwards, as it thought and willed them to be (i.e. The ideal became the real at last).