We now proceed to consider the doctrine of those who maintain that there is no part of the Veda which has the purport of making statements about mere existent things, and is not either an injunction or a prohibition, or supplementary to either. This opinion is erroneous, because the soul (purusha), which is the subject of the Upanishads, does not constitute a complement to anything else. Of that soul which is to be comprehended from the Upanishads only, which is non-transmigratory, Brahman, different in nature from the four classes of substances[79], which forms a topic of its own and is not a complement to anything else; of that soul it is impossible to say that it is not or is not apprehended; for the passage, 'That Self is to be described by No, no!' (B/ri/. Up. III, 9, 26) designates it as the Self, and that the Self is cannot be denied. The possible objection that there is no reason to maintain that the soul is known from the Upanishads only, since it is the object of self-consciousness, is refuted by the fact that the soul of which the Upanishads treat is merely the witness of that (i.e. of the object of self-consciousness, viz. the jivatman). For neither from that part of the Veda which enjoins works nor from reasoning, anybody apprehends that soul which, different from the agent that is the object of self-consciousness, merely witnesses it; which is permanent in all (transitory) beings; uniform; one; eternally unchanging; the Self of everything. Hence it can neither be denied nor be represented as the mere complement of injunctions; for of that very person who might deny it it is the Self. And as it is the Self of all, it can neither be striven after nor avoided. All perishable things indeed perish, because they are mere modifications, up to (i.e. exclusive of) the soul. But the soul is imperishable[80], as there is no cause why it should perish; and eternally unchanging, as there is no cause for its undergoing any modification; hence it is in its essence eternally pure and free. And from passages, such as 'Beyond the soul there is nothing; this is the goal, the highest road' (Ka. Up. I, 3, 11), and 'That soul, taught in the Upanishads, I ask thee' (B/ri/. Up. III, 9, 26), it appears that the attribute of resting on the Upanishads is properly given to the soul, as it constitutes their chief topic. To say, therefore, that there is no portion of the Veda referring to existing things, is a mere bold assertion.