The text establishes that repeated instruction is necessary to understand Brahman as the Self, rejecting identification with symbols because aspirants cannot comprehend them. Instead, one superimposes the sun and other elements onto ritual parts to achieve exaltation. Mental adoration in a seated posture is prescribed because it alone permits the concentration and meditative stillness validated by the Smritis. Meditation must continue until death, yielding non-attachment and destroying unfructified sins. Liberation follows immediately upon the body’s fall, as death limits waiting. Rituals like Agnihotra yield identical results. A distinct good action, indicated by the Upanishadic phrase regarding deeds performed with knowledge, exists. The enlightened individual merges into Brahman after experiencing results of fructified merit and demerit in the present life.

At death, the functions of the organs merge into the mind, which then merges into the vital force, and finally into the individual Self. The soul resides among all elements rather than a single one. For the knower of the qualified Brahman and the ignorant person alike, the mode of departure remains identical until the path of the gods begins. The subtle body persists after the gross body is destroyed, carrying warmth, and the elements continue until complete liberation. Contrary to claims that scripture denies the organs' departure, they actually merge into supreme Brahman. The realized soul departs through the hundred and first nerve, following the sun’s rays. This path remains valid regardless of the time of departure or the sun’s course, ensuring the attainment of immortality. Specific times and details for Yogins are recorded in the Smriti texts, which also contain the paths of Samkhya and Yoga, distinct from the Vedas.