1. Listen to the explanation about the discrimination between Essence and non-essence. In this vast expanse of the structure of the universal appearance one must thoughtfully recognize what is Essence and what is non-essence using the power of discrimination.
2. Whatever is visible will be destroyed, and whatever comes will go. That which is truly substantial is eternally present, and is Essence.
3. Previously, the discrimination between the Self and non-self was explained. Upon recognizing the non-self, it must be given up. What remains is the Self, the knower that is tied to the fundamental Primal Illusion.
4. It is important that the listeners see properly through the investigation into Essence and non-essence that this root identity which remains is still a state (vritti) which should should disappear into statelessness (nivritti).
5. The discrimination between the permanent and impermanent has been done, and the Self that is permanent has been determined. However, in that, there still persists a subtle concept of being formless.
6. That notion is itself a subtle movement, while That which is attributeless is unmoving. Here, by investigation into Essence and non-essence it is seen that whatever is moving has a coming and a going.
7. See with certainty that whatever moves is the moving, and That which does not move is the unmoving. The moving appears and disappears in That which is eternally unmoving.
8. Knowledge and devotion to God are one. The people of the world are uplifted by the adoration of God.
9. See that God is the seer, the witness, the fullness of Knowledge, and the power that is the Life-Energy. God is Knowledge itself.
10. That Knowledge (Jnana) gets transformed into Supreme Knowledge (Vijnana). If you search for opinions, you will find many. All of those opinions are of the nature of movement and are destined to disappear.
11. If one has any doubt in the mind as to whether or not the perishable is destined to be destroyed, then that person is not authoritative in Self-Knowledge.
12. If one has a firm conviction regarding the Eternal and ephemeral yet still continues to harbor doubts, it is said that such a one is swept away in the great mirage of Illusion.
13. That which is Eternal is indestructible and all-pervasive, spread out everywhere. It is changeless, and in it there is no place for any desire or any doubt about its Reality.
14. That dense Reality is unmoving, steady and uninterrupted, from the beginning, throughout the duration, and at the end of everything. It is eternally as it is.
15. Upon consideration it can be compared to the sky, but it is more dense and subtle than the sky. It is unseen and never tainted by anything, and it is never in contact with the world.
16. The distinction between seeing with the physical eyes and with the eye of Knowledge is a primary premise contained in the Vedas, however That which is without attributes is imperceptible and cannot be seen.
17. Without giving up all identification and the attachment to everything, the Absolute Reality cannot be realized. Only by giving up all attachment is the essence of silence seen.
18. Everything that passes away entirely passes away, and everything that is moving disappears. What remains is the unmoving Parabrahman that is the Essence.
19. The eighth body is the Primal Illusion (Moolamaya). The sages benevolently tell us to reject the eight bodies and let them pass away.
20. The meaning behind the statements "Soham" (I am He), "Hansa" (He is I), and "Tatvamasi" (You are That) is that you are Brahman. With investigation and subtle thoughtfulness one easily arrives at That state.
21. In this way, by investigation into Essence and non-essence, the aspirant becomes void of all states and remains as Brahman.
22. That attributeless Parabrahman never gets hot or cold, bright or dark, or polluted or clarified.
23. That which cannot be seen or perceived, is not born or destroyed, and does not come and go, is Parabrahman.
24. That which never gets wet and never dries up, and which cannot be diminished or taken away by anyone is Parabrahman.
25. Blessed is the sage who is established as that formlessness which is facing in all directions, and to where all visible appearances disappear.
26. Recognize that only the one who is stateless, and beyond all concepts and imagination, is the true tranquil saint (santa). Other than that, everything else is all tempestuous mind (asanta) in the form of delusion.
27. Only one who has given up the false and accepted the True can be called one who has investigated thoroughly and completely. Give up non-essence (all transient appearances) and accept the Essence that is Parabrahman.
28. As one's knowing becomes more and more subtle, one’s knowledge becomes united in one’s own true state which is one with formlessness. The devotion of self-surrender is like this.
29. Devotion and liberation must be spoken about using words, but one must arrive at the meaning of what is being indicated and become one with it by using proper analysis. With proper analysis, even the intention or desire for liberation disappears, and there is only the Oneness of the Self.
30. Being, Pure Awareness, and Oneness are all one's own form. When all of the elements, which are non-essence, have been left to disappear, what remains is Essence and there is the realization that one's true identity is formless.