1. Understand that there are four bodies. They are the Gross Body, the Subtle Body, the Causal Body, and the Great Causal Body. The four bodies correspond respectively to the states of Waking, Dream, Deep Sleep, and Turya.
2. The signs of these four bodies, which are aspects of the one Self, and their relation to the body will be described now. The visible physical world that is apparent in the waking state is the sign of the Gross Body, and its place in relation to the body is in the eyes. The luminous quality of the dream state is the sign of the Subtle Body, and its place in the body is at the region of throat. The subsidence of knowledge in deep sleep is the sign of the Causal Body, and its place in relation to the body is at the heart. Self-experience in the Turya state is the sign of the Great Causal Body and its place is at the crown of the head.
3. The Gross Body enjoys visible objects, the Subtle Body enjoys the invisible objects (subtle objects such as thoughts, desires, dream objects, etc.), the Causal Body enjoys the restful bliss of ignorance, and the Great Causal Body enjoys dwelling in the higher bliss of Knowledge. These are the four kinds of enjoyments of the four bodies.
4. The syllable "A" represents the gross body, the syllable "U" represents the subtle body, the syllable "M" represents the causal body, and the half-syllable of the final nasal resonance is the crescent mark on the top of the OM symbol (ॐ) that represents the transcendental state of the great causal body. These are the signs of OM (AUM) in relation to the four bodies.
5. The Tamas quality (Tamoguna) is associated with the gross body, the Rajas quality (Rajoguna) is associated with the subtle body, the Sattva quality (Sattvaguna) is associated with the causal body, and the Pure Sattva quality (Shudha Sattvaguna) is associated with the great causal body.
6. The power of action (kriya) is associated with the gross body, the power of substance (sravya) is associated with the subtle body, the power of will (icha) is associated with the causal body, and the power of Knowledge (Jnana) is associated with the great causal body.
7. Like this, there are the thirty-two elements of the four bodies. Together with the fifty elements (twenty-five each) of the gross and subtle bodies, in all, they make eighty-two elements. In addition to these, there are two more elements that are Ignorance (ajnana) and Knowledge (Jnana).
8. Understand these elements, and know that they are illusory. Recognize that you are witness to them all and let them fall away.
9. To witness them means Knowledge. With Knowledge recognize Ignorance. With the dissolution of the body, both Knowledge and Ignorance are dissolved as well.
10. Just as there are four bodies for the living being, correspondingly, there are four bodies of the universe. These are (1) the gross manifestation (Virat), (2) the universal energy (Hiranyagarbha), (3) the unmanifest causal (Avyakrut), and (4) the Primal Illusion (Moolamaya) bodies. These are also concepts and can be dissolved with the power of discrimination and Self-Knowledge.
11. With discrimination between Self and non-self, and the investigation into Essence and non-essence, the illusory nature of the five elements is experienced.
12. Bones, flesh, skin, veins, and hair, are all of the earth element. This can be seen in the body when searching for them.
13. Semen, blood, saliva, urine, and sweat are of the water element. Understand these things that have been described.
14. Hunger, thirst, laziness, sleep, and intercourse are of the fire element. The explanation of these elements has also been given.
15. Movement, bending, expansion, resistance, and contraction are of the wind element. The listeners are asked to understand this.
16. Desire, anger, sorrow, enticement, and fear are of the space element. Without proper analysis, how can one know and understand this?
17. The gross body is made up of these twenty-five elements. Now, I shall speak about the signs of the subtle body.
18. The inner-mind (consciousness), the mind, the intellect, thinking, and the ego sense are of the element of space. Now, listen to the attributes of wind without harboring any doubt.
19. The circulating wind, the digestive wind, the faculty of wind in the speech, the eliminative wind, and the breath are of the wind element.
20. The ears, the skin, the eyes, the tongue, and the nose are of the fire element. Now, remaining alert, listen to attributes of the water element.
21. Speech, the hands, the legs, the genitals, and the anus are of the water element. Now, listen to the attributes of the earth element.
22. Sound, touch, form, taste, and smell are of the earth element. Now, the twenty-five elements of the subtle body have been explained.