40. As the billows and waves, the surges and eddies, and their froths and foams, and bubbles and minute particles, are all formations of water in the great body of waters; so are all beings but productions of the spirit in the Infinite spirit. (All matter is reduced to the spirits, and the spirits are consolidated to material substances by chemical process). 41. All bodies with their various modes, and organs of sense and their several functions, and all visible objects and their growth and decay, together with every thing conducing to our happiness and misery, and all other energies and their gains, are the works of Brahma in himself. (_i.e._ they are the self reflective acts of gods and not done for the sake of others). 42. The production of these various beings in _esse_, is from the essence of Brahma; as the formation of different ornaments, is from the substance of gold. There is no other formal cause or formation distinct from Brahma, and the distinction of the cause and its creation, is the erroneous conception of the ignorant. 43. The mind, understanding, egoism, and the elemental atoms, and the organs of sense, are all the various forms of Brahma; wherefore there is cause of our joy or grief. 44. The words I, thou, he, and this and that, as also the terms of the mind and matter, are all significant of the self-same Brahma _átmátmani_, in the same manner as the roaring of a cloud in the hills, resounds in a hundred echoes through their caverns. (All words applied to every thing, relate to the one self-same Brahma who is all in all _to pan_). 45. Brahma appears as an unknown stranger to us, through our ignorance of him, as the visions seen in a dream by our mind itself, appear foreign to us. (_i.e._ Our belief in the visibles is the cause of our disbelief in the invisible God; as our familiarity with the objects of our waking state, makes us reject our visionary dreams as false). 46. Ignorance of Brahmá as Brahma or what he is, makes men to reject divine knowledge altogether; as our ignorance of the quality of gold causes us to cast it off dross. (Brahma to the brute is, as the gem in the dung hill cast away by the silly cock). 47. Brahma is known as the Supreme spirit and sole Lord, by those who are acquainted with divine knowledge; but he is said to be unknown and involved in ignorance by them that are ignorant of Him. 48. Brahma being known as Brahma, becomes manifested such in a moment; just as gold when known as such, is taken in due esteem. 49. Those who are versed in divine knowledge, know Brahma as without a cause and causing nothing by himself, and that he is free from decay, and is the Supreme spirit and sole Lord of all. 50. He who can meditate in himself, on the omnipotence of Supreme spirit of Brahma; comes to behold him as such in a short time, even without a leader to guide him in his spiritual knowledge (one's own faith in Divine Omnipotence, is the surest means to the sight of his Maker).