1. Listen to the signs of the teachings with which one attains the liberation of "Identification with the Self" (Sayujya Mukti). Looking for many opinions about this is of no use at all.
2. Teachings without the "Knowledge of Brahman" are not important. It is the like husk without the grain that should not be eaten.
3. Such teachings are useless like beating grass that has no grain in it, or churning milk which has no butter in it, or drinking the water used for washing the rice instead of taking the rice itself.
4. It is like eating the hard skin of some fruits, or chewing the fiber of the sugarcane after the juice has been extracted, or eating the coconut shell after having thrown out the kernel.
5. Like in these examples, teachings without the Knowledge of Brahman only cause unnecessary troubles. What wise person will take the unsubstantial thing, giving up the substantial, which is the Essence?
6. Now, the listeners are asked to listen with a pure inner-mind (antahkarana), while I give the explanation about attributeless Brahman.
7. Understand that the structure of the universe is composed of the five elements and that these do not last forever.
8. Understand that at the beginning and at the end, there is only the attributeless Brahman that has as its indication indestructible permanence. Everything else is composed of the five elements and is destructible.
9. When one looks into these five elements, it is seen that they are ephemeral like a ghost38. How then can they be called God? If one were to call a human being ephemeral or a ghost, that would be considered a lowly insult.
10. Likewise, to say that the creator of the universe, Paramatman, whose greatness is not understood even by gods such as Brahma and others, is similar to an element is ridiculous.
11. To say that God is like an element is to make an incorrect statement. Only the truly great beings understand correctly.
12. The Lord of the Universe (Jagadisha) is within the five elements of earth, water, fire, air, and space, but also exists outside of them. The five elements are destructible, but the Self is indestructible.
13. Understand that all that has a name is totally an illusion. That which is beyond name or form is understood as Essence through actual experience.
14. The name the "Eightfold Creation" is given to the visible universe because it is made up of eight aspects. The eight aspects are the five elements and the three attributes (space, wind, light, water, earth, rajas, tamas, and sattva).
15. The Vedas and Upanishads say that the entire visible manifestation is destructible and that the Knowledgeable One (Jnani) realizes the eternal attributeless Brahman.
16. It is That which cannot be broken with a weapon, cannot be burned with fire, and cannot be dissolved with water.
17. It is That which cannot be blown away by the wind, which never falls or deteriorates. That which cannot happen or be hidden, is the Absolute Reality, Parabrahman.
18. It has no color and is quite different from everything, yet is continuously existing alone eternally.
19. It does not matter that it cannot be seen. It pervades everywhere. It is present here and there in the most subtle way.
20. Our eyes have the ability to see only what has an appearance. However, one should understand That which is secretly hidden from the eyes.
21. Understand that whatever has an appearance is false, and That which is hidden from the eyes is true. With the help of the words of the Guru, the meaning of this begins to be understood.
22. That which cannot be understood should be understood, which cannot be seen should be seen, and which cannot be known should be known. This is only possible through the power of discrimination.
23. That which is concealed should be uncovered, which is unattainable should be attained, and which is difficult to understand should be studied with perseverance.
24. That extraordinary Absolute Reality which the Vedas, Brahma, and Shesha the divine serpent, became completely exhausted trying to describe, should be attained.
25. Now, the question arises, "How can That be attained?" The answer to this question is given quite naturally. The Absolute Reality is attained by listening to discourses on Self-Knowledge.
26. It is not earth, it is not water, it is not fire, it is not air, it does have any color, and it is indescribable.
27. It is what should be called "God." To people of a superficial nature there are as many gods as there are villages full of people.
28. One should have definite conviction about God. One must have experiential realization of God without attributes. One has to think deeply and investigate to find this out for oneself.
29. When one says, "This is my body," it should be understood that the one who says this is different from the body. When one says, "This is my mind," it should be understood that the one who says this is different from the mind.
30. When investigating into the nature of the body, it is seen to be made up of only the five elements. By eliminating each element one after another until all are gone, only the Self remains.
31. There is no residence for any "I" as such. It cannot be seen anywhere. The elements are separate and are all in their proper place.
32. The body appears to be a bundle of the five elements tied together. However if one investigates into this with minute observation, there is no tied together bundle that can be found.
33. This body is made up of elements. Looking into this and thinking it over, it is seen that only the eternal Self can be found. There is no "I" existing there.
34. When the "I" does not exist, how can there be anything called birth or death? When seeing that oneself is the Absolute Reality, there is no place for such things as virtues or vices.
35. Virtues and vices, and the sufferings of death do not exist in That which is attributeless. When one's Self is That which is without attributes, how can birth and death exist?
36. One feels bound by body-consciousness because of the identification with the body. By the power of discrimination one is freed from this body-identification. This is what is called the attainment of the state of Liberation.
37. To know oneself to be the Self without attributes is the fulfillment of life. In order to realize this, one has to look again and again using the power of discrimination.
38. When one is awakened, the dream ends. When seeing with proper discrimination, the visible disappears. Continuous abidance as one's "Self Form" is the salvation of living beings.
39. One must become identified as the Self. With discrimination it is seen that an independent "I" does not exist. Understand that this is what is called self-surrender, or realizing one's true Self-identity.
40. First there is listening to spiritual discourses, then comes serving at the feet of the Sadguru (following his instructions), and finally there is "Identification with the Self" through the blessings of Sadguru.
41. Beyond this "Identification with the Self" there is only the eternal Absolute Reality. This is the inner understanding that the Self always has of itself.
42. With that Self-Realization of Brahman, the sorrow of the worldly life goes away and the fate of the body is effortlessly given up to follow out it's due course.
43. This is called Self-Knowledge. With this Self-Knowledge one obtains complete satisfaction. The devotee is inseparable from the Absolute Reality, Parabrahman.
44. Now whatever happens, let it happen. Whatever is to go, let it go. The doubt about birth and death has now been cleared from the mind.
45. God and devotee are recognized to be one, and the suffering associated with the troubles of worldly life is avoided. Mainly, God is recognized due to keeping the company of the Self-Realized (in satsang).