1. The "Lord of the Universe" is the Primal Illusion. Later, from that the eight-fold manifestation expanded and the structure of the universe took form.
2. When all is not there, only pure formlessness exists like space, without any form. Time does not exist there.
3. With the expanse of the covering of Illusion, the concept of time came into existence. Other than in Illusion, there is no place that can be seen for time to exist.
4. There are only two things, one is movement and the other is stillness. When the moving is there, then there is the concept of time. Where is time apart from movement?
5. Space has some distance or interval contained within it. Space has some lapse or duration of time, as well as "from" and "between" in it. Know that this duration or interval in space is time.
6. Because of the sun, there is the knowledge of duration where the counting of one moment to the next, and everything from a single second until the end of an eon, is comprehended.
7. In this way, seconds, minutes, hours, days, day and night, a fortnight, a month, six months, a year, and an eon come to be known.
8. The counting of epochs (yugas), as well as the various life spans of the gods that are described in ancient scriptures, go on like this on the earth.
9. The activities of the three gods (the three gunas) takes place in a subtle manner, and if some inconsistency in the order of things is imagined to be occurring, people become concerned.
10. The intermixture of three gunas cannot be separated. The entire structure of the universe has taken place in that mixture from beginning to end. How can it be said the one is superior or inferior?
11. Let this be as it is. These matters are understood by the knowledgeable. The ignorant person only unnecessarily becomes entangled in delusion. These hidden things are known in actual experience with Knowledge.
12. The time of the generation of creation, the time of expansion of creation, the time of sustenance, and the time of destruction of creation, are the form of the duration of time, from beginning to end.
13. The name of any particular period of time is given according to what occurs during that time span. If this is not properly understood, then please listen further.
14. The rainy season, the winter season, the hot season, the time of contentment, the pleasurable and sorrowful times, and times of enjoyment are all experienced.
15. Morning time, afternoon, evening time, spring time, auspicious time, and difficult times are all understood by people.
16. The time of birth, the time of childhood, the time of youth, the time of old age, the time of death, and fortunate times are all forms of time.
17. Plentiful time, time of famine, non-auspicious and auspicious times, all of these times together make up what is called time.
18. When there is one thing, but it is felt to be something else, this is called the lack of discrimination. People who are continuously engaged in many worldly activities understand only on the level of being engaged in those activities.
19. When the mind is continuously engaged in worldly activity, it is directed downward (into objectivity). When the mind is withdrawn away from all worldly engagement (away from objectivity), there is upliftment. The pleasure of this upliftment is known to those who utilize the power of discrimination.
20. Those who utilize the power of discrimination to see from where the formation of the universe originated, and who look into this again and again, attain that original status of Brahman.
21. Being in the worldly life while seeing one's divine True Form, one attains this state of Brahman and stays among the people according to destiny and past deeds.
22. The root of all is only One. Some know it and some are unaware. By using the power of discrimination one can attain the culmination of spiritual life immediately.
23. Only then does one's life become worthwhile. The wise see both the worldly life and the spiritual life clearly. The most important primary thing is that one must see using the power of discrimination.
24. Understand that those people who do not use discrimination are like animals. How can one attain the culmination of spiritual life by listening to their speech?
25. Let that be as it is, it does not affect us. Whatever they have done, they will reap the fruit accordingly. Whatever has been sown is what has grown and is what is being experienced now.
26. In the future as well, whatever one does, the fruits are received accordingly. One who has devotion attains God. When God and devotee are united, contentment proliferates.
27. Those who died without praising God have uselessly come and gone. Even some who were wise were mesmerized by the things in Illusion and forgot their True Form. What can one say about them?
28. Whatever is here in this world remains here. This is the experience of everyone. Tell me what does anyone take away with them in the end?
29. Be disinterested in worldly things. See everything with composure and ease using the power of discrimination. In this way, the Lord of the Universe who is very rarely realized, can be realized.
30. There is nothing as great as realizing the Lord of the Universe. When one carries out one's worldly affairs in a detached manner that is appropriate to various situations, one can live a life of contentment.
31. In the past, there were many people like King Janaka who led a life of contentment while ruling their kingdoms. Even today, there are virtuous people like this.
32. If death comes to a king and the king offers to pay millions or billions of rupees, he will still not be exempt from death.
33. Life is like this. It is always at the mercy of others and of death. In life there are many pains and sufferings, and many grievances and worries. There are so many that it is not possible to tell all of them.
34. In this marketplace of worldly life that is going on, one should look for the profit of realizing God. It is only by realizing God that one gets relief from the sufferings of life.