This exposition ends at bar 141, and, after an episode of five bars, the first and second subjects are combined thus:—
Later in the fugue (bars 167 to 173) the two subjects are combined in a different manner, the first subject being now introduced, not against the second, but against the third bar of the second subject. The end of the second section of the fugue shows another ingenious device. Above the second subject (in the bass) the first is introduced by treble and alto in stretto at one bar's distance, one entry being on the third and the other on the fourth bar of the second subject.
402. The second section of the fugue closes in G minor, and at bar 193 the third subject, made from the composer's name, is introduced. For the sake of those who do not understand German, it will be well to say that in Germany the note B flat is simply called B, and B natural is named H. We now give the third exposition.