1. As the (seen) universe, spoken of as he, she, and it, undergoes three changes (origin, development, and decay), this must be an entity created (by an efficient cause.) This entity owing to its conjunction with Anava Mala has to emanate from Hara to whom it returns during Samharam. Hence, the learned say that Hara is the first cause.
2. He is one with the souls (Abetha). He is different from them (Betha). He is one and different from them (Bethabetha). He stands in Samavaya union with His Gnana Sakti and causes the souls to undergo the processes of evolution (births) and return (Samharam) by including their good and bad acts (Karma).
3. It rejects every portion of the body as not being itself; It says my body; it is conscious of dreams; it exists in sleep without feeling pleasure or pain or movements; it knows from others; This is the soul which exists in the body formed as a machine from Maya.
4. The soul is not one of the Andakarana. It is not conscious when it is in conjunction with Anavamala. It becomes conscious only when it meets the Andakarana, just as a king understands through his ministers. The relation of the soul to the five Avastha is also similar.
5. The senses while perceiving the object cannot perceive themselves or the soul; and they are perceived by soul. Similarly, the soul while perceiving cannot perceive itself (while thinking cannot think thought) and God. It is moved by the Arul Sakti of God, as the magnet moves the iron, while Himself remains immoveable or unchangeable.
6. That which is perceived by the senses is Asat (changeable.) That which is not so perceived does not exist. God is neither the one nor the other, and 23 hence called Siva Sat or Chit Sat by the wise; Chit or Siva when not understood by the human intelligence and Sat when perceived with divine wisdom.
7. In the presence of Sat, everything else (cosmos-Asat) is Sunyam (is nonapparent) Hence Sat cannot perceive Asat. As Asat does not exist, it cannot perceive Sat. That which perceives both cannot be either of them. This is the Soul (called Satasat).
8. The Lord appearing as Guru to the Soul which had advanced in Tapas (Virtue and Knowledge) instructs him that he has wasted himself by living among the savages of the five senses; and on this, the soul, understanding its real nature leaves its former associates, and not being different from Him, becomes united to His Feet.
9. The soul, on perceiving in itself with. The eye of Gnanam, the Lord who cannot be perceived by the human intellect or senses, and on giving up the world (Pasa) by knowing it to be false as a mirage, will find its rest in the Lord. Let the soul contemplate Sri Panchatchara according to Law.
10. As the lord becomes one with the Soul in its human condition, so let the Soul become one with Him and perceive all its actions to be His. Then will it lose all its Mala, Maya, and Karma.
11. As the soul enables the eye to see and itself sees, so Hara enables the soul to know and itself knows. And this Adwaitha knowledge and undying Love will unite it to His Feet.
12. Let the Jivatma, after washing off its Mala which separates it from the strong Lotus feet of the Lord and mixing in the society of Bhaktas (Jivan Muktas) whose souls abound with Love, having lost dark ignorance, contemplate their Forms and the Forms in the temples as His Form.