eṣa brahmaiṣa indra eṣa prajāpatirete sarve devā imāni ca pañca mahābhūtāni pṛthivī vāyurākāśa āpo jyotīṁṣītyetānīmāni ca kṣudramiśrāṇīva । bījānītarāṇi cetarāṇi cāṇḍajāni ca jārujāni ca svedajāni codbhijjāni cāśvā gāvaḥ puruṣā hastino yatkiñcedaṁ prāṇi jaṅgamaṁ ca patatri ca yacca sthāvaram । sarvaṁ tatprajñānetraṁ prajñāne pratiṣṭhitaṁ prajñānetro lokaḥ prajñā pratiṣṭhā prajñānaṁ brahma ॥ 3 ॥
sa eṣaḥ prajñānarūpa ātmā brahma aparaṁ sarvaśarīrasthaḥ prāṇaḥ prajñātmā antaḥkaraṇopādhiṣvanupraviṣṭo jalabhedagatasūryapratibimbavat hiraṇyagarbhaḥ prāṇaḥ prajñātmā । eṣa eva indraḥ guṇāt , devarājo vā । eṣa prajāpatiḥ yaḥ prathamajaḥ śarīrī ; yato mukhādinirbhedadvāreṇāgnyādayo lokapālā jātāḥ, sa prajāpatireṣa eva । ye'pi ete agnyādayaḥ sarve devā eṣa eva । imāni ca sarvaśarīropādānabhūtāni pañca pṛthivyādīni mahābhūtāni annānnādatvalakṣaṇāni etāni । kiñca, imāni ca kṣudramiśrāṇi kṣudrairalpakairmiśrāṇi, ivaśabdaḥ anarthakaḥ, sarpādīni । bījāni kāraṇāni itarāṇi cetarāṇi ca dvairāśyena nirdiśyamānāni । kāni tāni ? ucyante — aṇḍajāni pakṣyādīni, jārujāni jarāyujāni manuṣyādīni, svedajāni yūkādīni, udbhijjāni ca vṛkṣādīni । aśvāḥ gāvaḥ puruṣāḥ hastinaḥ anyacca yatkiñcedaṁ prāṇi । kiṁ tat ? jaṅgamaṁ yaccalati padbhyāṁ gacchati ; yacca patatri ākāśena patanaśīlam ; yacca sthāvaram acalam ; sarvaṁ tat aśeṣataḥ prajñānetram , prajñaptiḥ prajñā, tacca brahmaiva, nīyate'neneti netram , prajñā netraṁ yasya tadidaṁ prajñānetram ; prajñāne brahmaṇyutpattisthitilayakāleṣu pratiṣṭhitam , prajñāśrayamityarthaḥ । prajñānetro lokaḥ pūrvavat ; prajñācakṣurvā sarva eva lokaḥ । prajñā pratiṣṭhā sarvasya jagataḥ । tasmāt prajñānaṁ brahma । tadetatpratyastamitasarvopādhiviśeṣaṁ sat nirañjanaṁ nirmalaṁ niṣkriyaṁ śāntam ekam advayaṁ
‘neti neti’ (bṛ. u. 3 । 9 । 26) iti sarvaviśeṣāpohasaṁvedyaṁ sarvaśabdapratyayāgocaraṁ tadatyantaviśuddhaprajñopādhisambandhena sarvajñamīśvaraṁ sarvasādhāraṇāvyākṛtajagadbījapravartakaṁ niyantṛtvādantaryāmisaṁjñaṁ bhavati । tadeva vyākṛtajagadbījabhūtabuddhyātmābhimānalakṣaṇaṁ hiraṇyagarbhasaṁjñaṁ bhavati । tadeva antaraṇḍodbhūtaprathamaśarīropādhimat virāṭprajāpatisaṁjñaṁ bhavati । tadudbhūtāgnyādyupādhimat devatāsaṁjñaṁ bhavati । tathā viśeṣaśarīropādhiṣvapi brahmādistambaparyanteṣu tattannāmarūpalābho brahmaṇaḥ । tadevaikaṁ sarvopādhibhedabhinnaṁ sarvaiḥ prāṇibhistārkikaiśca sarvaprakāreṇa jñāyate vikalpyate ca anekadhā ।
‘etameke vadantyagniṁ manumanye prajāpatim । indrameke'pare prāṇamapare brahma śāśvatam’ (manu. 12 । 123) ityādyā smṛtiḥ ॥