17. In reality there is nothing as the earth or any solid body or its form or sight in existence; but they all exist in their abstract states in the great void of the intellect, and are equally void in their natures with itself.
18. In fact there is nothing in reality, nor anything which is visible to sight, there is only the infinite vacuity of intellect, which represents all things in itself, and is identic with all of them.
19. The intellect has the notion of solidity, in the abstract in it; and thereby conceives itself in the forms of the earth, rocks and hills. (The idea or conception of solidity, gives rise to the perception of solid bodies, and not the perception of solids, that produces the abstract idea of their solidity; or that the innate ideas, give birth to appearances in the concrete).
20. So by its conception of oscillation and fluidity, it perceives the form of air and water in itself; and so also by its inward conception of heat, it feels the fire in itself without forsaking its intellectual form.
21. Such is the nature of this intellectual principle, in its airy and vacuous form of the spirit, soul or mind; that developes itself in all these various modalities and schemes, without any cause or incentive. (These modes or states of being, are here called nishkáranaguna, and Akárana gunotpannaguna in Nyáya philosophy, and same with the Vibhu-nishthaguna of Vedánta; all meaning them to be the increate and eternal qualities or attributes of the supreme soul or deity).
22. There is nothing any where in nature, beside these intellectual attributes of itself; as there is no sky or vacuum without its vacuity, nor the vast expanse of the ocean, devoid of the body of waters in it.
23. Know then there is nothing else anywhere, nay not even the sense of thyself or myself or any other, except in the recess of intellectual vacuity; so commit thyself to that all teeming void; and remain quite sedate in thyself.
24. As you see the earth and heaven and all their contents, in thy dream and creation of thy fancy, in the recess of thy mind and in the midst of this house of thine; so should you behold everything in their incorporeal forms to be contained in the ample space of the infinite vacuum of the divine intellect and its all-knowing intelligence.
25. The vacuum of the intellect shines forth as the substratum of all bodies, but without a body of its own in the beginning of creation; because nothing having any prior material cause for its corporeal existence, it is the intellect alone which must be understood, to exhibit all formal existence in its vacuous space and to our ignorance.
26. Know your immaterial mind, understanding and egoism, together with the material existences of the elemental bodies, these hills, skies and all others, to be situated as dull and dumb stones, in the quiet, calm and clear sphere of the infinite intellect.