Similarly he is thereupon told by the other Rishis that they meditate only on sun, air, ether, and earth, and informs them in return that the special names of these beings are 'the omniform,' 'he who moves in various ways,' 'the full one,''wealth and 'firm rest,' and that these all are mere members of the Vaisvânara Self, viz. its eyes, breath, trunk, bladder, and feet. The shape thus described in detail can belong to the highest Self only, and hence Vaisvânara is none other but the highest Self. The next Sûtra meets a further doubt as to this decision not yet being well established. 27. Should it be said that it is not so, on account of the word, &c., and on account of the abiding within; we say, no; on account of meditation being taught thus, on account of impossibility; and because they read of him as person. An objection is raised. Vaisvânara cannot be ascertained to be the highest Self, because, on the account of the text and of the abiding within, we can understand by the Vaisvânara in our text the intestinal fire also. The text to which we refer occurs in the Vaisvânara-vidyâ of the Vâjasaneyins, 'This one is the Agni Vaisvânara,' where the two words 'Agni' and 'Vaisvânara' are exhibited in co-ordination. And in the section under discussion the passage, 'the heart is the Gârhapatya fire, the mind the Anvâhârya-pakana fire, the mouth the Âhavanîya fire' (Ch. Up. V, 18, 2), represents the Vaisvânara in so far as abiding within the heart and so on as constituting the triad of sacred fires. Moreover the text, 'The first food which a man may take is in the place of Soma. And he who offers that first oblation should offer it to Prâna' (V, 19, 1), intimates that Vaisvânara is the abode of the offering to Prâna. In the same way the Vâjasaneyins declare that Vaisvânara abides within man, viz. in the passage 'He who knows this Agni Vaisvânara shaped like a man abiding within man.' As thus Vaisvânara appears in co-ordination with the word 'Agni,' is represented as the triad of sacred fires, is said to be the abode of the oblation to Breath, and to abide within man, he must be viewed as the intestinal fire, and it is therefore not true that he can be identified with the highest Self only.