1. Brahman means That which is formless. It can be thought of as being similar to the sky, as there is no modification or change in it. That which is changeless is Brahman.
2. Brahman means unmoving, or still. The Inner-Self is moving and it is called the seer or the witness.
3. That Inner-Self means God, and his nature is movement. He sustains all living beings and resides within them.
4. Aside from living things, all other objects are inanimate. Without the Self, the body is useless, while with it, the pinnacle of spiritual life can be attained.
5. All of the different paths such as the path of actions, the path of worship, the path of knowledge, the path of the final conclusion, the path of engagement, and the path of withdrawal are all the work of God.
6. Without the moving, the unmoving cannot be understood. The moving never becomes the unmoving. This can be seen by inquiry and thoughtful consideration.
7. The intellect gets left behind at the borderline of the moving and the unmoving. Therefore, the path of rituals and action is of a much lower order than that discrimination.
8. God is the root of all, but for God there is neither a root nor a tip. The Absolute Reality, Parabrahman is unmoving and changeless.
9. One who says that the ever-changing and the changeless are the same is lacks discernment. With thoughtful inquiry, this notion becomes dispelled in no time.
10. The basis for spiritual life lies in the proper analysis of the five elements and understanding the meaning of the four Mahavakyas ("Only Brahman Exists"). This should be deeply considered again and again.
11. The first body is the gross body, and the eighth body is the Primal Illusion. With the dissolution of all eight bodies, how can there be any change or modification?
12. That which is ever-changing appears to be real, like some sort of magic trick. Some understand it like this, and some think it to be real.
13. That which is changeless is different from the processes of creation, sustaining, and destruction. To understand this, one must inquire into what is Essence and what is non-essence.
14. When Essence and non-essence are considered to be one, it only shows a lack of utilization of the power of discrimination. Those who do not know to differentiate the two are mistaken and unfortunate.
15. The one who has spread itself out everywhere is called the Inner-Self. It has many modifications and is ever-changing. It is not the changeless.
16. This is evident and can be seen in one’s own experience, but that which gets destroyed and That which remains is still not understood.
17. That which is incessantly appearing, disappears. That which is constantly being destroyed is being experienced directly by all people.
18. Some cry about it, some get annoyed, and some go wild grabbing at the neck of another person. They fight with each other like people who are starving from famine.
19. People behave without any sense of justice or morality saying that everything is real, because they lack discrimination.
20. In life they know to leave the stones and take the gold, and to eat the food and leave the soil, yet they foolishly say that everything is Essence.
21. Therefore, give some thought to this, and stay on the path of Truth. Gain the benefit of understanding by using discrimination.
22. If one says that a pebble and a precious stone are of the same value, where is there any place for examination? Therefore, wisely examine everything.
23. Where there is a lack of examination, it is like giving and receiving blows. Acting as if all things are the same is foolishness.
24. Whatever is worth accepting should be accepted, and whatever is not acceptable should be given up. Recognition of what is of a higher or lower caliber is what is called Knowledge.
25. Of all those who come to have a life, some gain the benefit of becoming immortal, while others are unfortunate and get deceived. They lose the very wealth of human life.
26. The knowledgeable do not do this. After examination, the Essence is kept and non-essence is abandoned like vomit.
27. Consuming that which is vomited is the description of what a dog does. What would a true Knower of Brahman be doing acting like that?
28. Whatever deeds have been done in the past, one experiences the fruits accordingly. The repetition of activities creates habits that are not abandoned easily.
29. Some eat good quality food while others eat any kind of dirty food as they pridefully talk about the greatness of their ancestors.
30. Let this be as it is. Without utilizing the power of discrimination such speech is merely tiring. Therefore, some of you must continue to listen and reflect upon the explanations that have been given.