27. How say you, that this or that is your doing, when you have the power of doing nothing. (The fluctuation of the billows on the surface of the sea, cannot agitate the waters of the deep below.) 28. Myself, thyself and himself, and all others, are but the breaths of the universal spirit; and they heave and then subside to rest as waves of the sea; but the spirit of God, like the water of the deep, neither rises nor falls as ourselves or the fleeting waves at any time. 29. All persons returning to Brahma after their death, have their bodies also reduced into Him and retain their personal identity in Him in the same manner, as the moving and unmoving waters rest alike in the sea. 30. All moving and unmoving souls and bodies, rest alike in the supreme Brahma; as the _Jíva_ and its form reside in God, and the whirling and still waters remain in the same sea. 31. The soul and the body, are the two states of the likeness and unlikeness of Brahma, the one is the living soul of bodies, and the other is the gross body itself. 32. Irrational souls, that are ignorant of this truth, are verily subject to delusion; but the rational souls are not so, but enjoy their full bliss on earth, while the other is ever doomed to misery. 33. The blind behold the world all dark, while the eye-sighted find it fully bright and shining; so the wise are blessed with the knowledge of the one soul of the whole, while the ignorant are immerged in misery, by their want of such knowledge. 34. As the darkness of the night, presents its goblins and spectres, to the sight of children only, and not those of the grown up and adult; so the world presents its delusions to ignorant and never to the wise, who behold one Brahma only in all things before them. 35. There is nothing here that lives of itself, nor dies away to nothing; all equally exist in God at all time, and nothing is doomed to be born or perish herein to happiness or misery. 36. All beings are situated in the universal soul, as the waves in the vast expanse of the ocean, therefore it is erroneous to say the one reside in the spirit, and another to be beside it. 37. As there is an inborn light in the crystal, which is capable of reflecting a variety of rays, so the spirit of God dwells in his own spirit in the form of the universe, showing various shapes to view by the inner light of the spirit. 38. As the particles of water flying from the waves, fall into the sea and mix with its body of water; so the bodies of dying people, fall into the body of Brahma, wherein they subsisted in their life time. (So there is neither an increase or diminution of the essence of Brahma, by the birth or death or increase or decrease of beings in the world). 39. There is nobody nor being beside the being of Brahma, as there is no wave nor foam or froth of the sea beside the water of the deep.