The remainder of the Upanishad ('Manifest, near,' &c. ) teaches how this highest Brahman, which is imperishable and higher than the soul, which itself is higher than the Unevolved; which dwells in the highest Heaven; and which is of the nature of supreme bliss, is to be meditated upon as within the hollow of the heart; how this meditation has the character of devout faith (bhakti); and how the devotee, freeing himself from Nescience, obtains for his reward intuition of Brahman, which renders him like Brahman. It thus clearly appears that 'on account of distinction and statement of difference' the Upanishad does not treat of the Pradhâna and the soul. For that the highest Brahman is different from those two is declared in passages such as 'That heavenly Person is without body; he is both without and within, not produced, without breath and without mind, pure, higher than what is higher than the Imperishable' (II, 1, 2); for the last words mean 'that imperishable highest Self possessing invisibility and similar qualities, which is higher than the aggregate of individual souls, which itself is higher than the non-evolved subtle elements.' The term 'akshara' (imperishable) is to be etymologically explained either as that which pervades (asnute) or that which does not pass away (a- ksharati), and is on either of these explanations applicable to the highest Self, either because that Self pervades all its effects or because it is like the so-called Mahat (which is also called akshara), free from all passing away or decaying.--Here terminates the adhikarana of 'invisibility and so on.' 24. And on account of the description of its form. 'Fire is his head, his eyes the sun and the moon, the regions his ears, his speech the Vedas disclosed, the wind his breath, his heart the universe; from his feet came the earth; he is indeed the inner Self of all things' (II, 1, 4)--the outward form here described can belong to none but the highest Self; that is, the inner Self of all beings. The section therefore treats of the highest Self. 25. Vaisvânara (is the highest Self), on account of the distinctions qualifying the common term.