20. As the waters of the ocean, roll of themselves in the forms of waves and eddies; so doth the Intellect exhibit the pageant of the universe, of itself and in itself from all eternity. 21. The Intellect itself is the soul of the body, and like air is never extinct or wanting any where; therefore it is all in vain, to be in fear of one’s death at any time. (Life and death are indifferent to the yogi). 22. It is a great joy to pass from one into another body (as there is in quitting a decayed house for a new one); therefore say ye fools, why do ye fear and grieve to die, when there every cause to rejoice at it. 23. If after death there be no regeneration of the dead, then it is a consummation devoutly to be wished; because it eases and releases at once, from the heart burning disease and dread, of being and not being, and their repeated woes and miseries by turns. (To be and not be; that is the question &c.). 24. Therefore life and death, are neither for our weal or woe; because they are neither of them any thing in reality, except the representations of the intellect. (The mind paints them in different colours). 25. If the dead are to be reborn in new bodies, it is a cause of rejoicing and sorrowing; and the death or destruction of the decayed body for a sound one, is accounted as a change for better. 26. If death convey the meaning of the ultimate dissolution of a person, it is desirable even in that sense, for the cessation of our pains altogether; or it is used to mean one’s resuscitation in a new body and life, it must be a cause of great rejoicing. 27. If death be dreaded for fear of the punishment, awaiting on the vicious deeds of the dead; it is even so in this life also for the penalties waiting on our quilt even here: refrain therefore from doing evil, for your safety and happiness in both worlds. 28. You all are ever crying lest ye die; but none of you is ever heard to say, that you are going to live again. 29. What is the meaning of life and death, and where are the lands where these are seen to take place? Do they not occur in our consciousness alone, and turn about in the vacuum of the mind? 30. Remain firm with your conscious souls, and eat and drink and act your part with indifference; for being situated in the midst of vacuity, you can have nothing to ask or wish for. 31. Being carried away in the reverie of your dream, and enjoying the gifts of time and changing circumstances; live content with what is got without fear, and know this as the holiest state. 32. Regardless of the intervening evils, which over take us in every place and time; the holy sage conducts himself with equanimity, as a sleeping man over the tumults of life. 33. The holy sage is neither sorry at his death, nor glad of his life and longevity; he neither likes nor hates any thing, nor does he desire aught whatever.