The answer to the first, how the Ātman enters the body, is that Prajāpati enters in the form of the five vital airs in order to animate the lifeless bodies created by him. The second question is, How does the supreme soul become the individual soul (bhūtātman)? This is answered rather in accordance with the Sānkhya than the Vedānta doctrine. Overcome by the three qualities of matter (prakṛiti), the Ātman, forgetting its real nature, becomes involved in self-consciousness and transmigration. The third question is, How is deliverance from this state of misery possible? This is answered in conformity with neither Vedānta nor Sānkhya doctrine, but in a reactionary spirit. Only those who observe the old requirements of Brahmanism, the rules of caste and the religious orders (āçramas), are declared capable of attaining salvation by knowledge, penance, and meditation on Brahma. The chief gods, that is to say, the triad of the Brāhmaṇa period, Fire, Wind, Sun, the three abstractions, Time, Breath, Food, and the three popular gods, Brahmā, Rudra (i.e. Çiva), and Vishṇu are explained as manifestations of Brahma.
The remainder of this Upanishad is supplementary, but contains several passages of considerable interest. We have here a cosmogonic myth, like those of the Brāhmaṇas, in which the three qualities of matter, Tamas, Rajas, Sattva, are connected with Rudra, Brahmā, and Vishṇu, and which is in other respects very remarkable as a connecting link between the philosophy of the Rigveda and the later Sānkhya system. The sun is further represented as the external, and prāṇa (breath) as the internal, symbol of the Ātman, their worship being recommended by means of the sacred syllable om, the three "utterances" (vyāhṛitis) bhūr, bhuvaḥ, svar, and the
