1. The chest which has the sky for its circumference and the earth for its bottom, does not decay, for the quarters are its sides, and heaven its lid above. That chest is a treasury, and all things are within it.
2. Its eastern quarter is called Guhtû, its southern Sahamânâ, its western Râgñî, its northern Subhûtâ. The child of those quarters is Vâyu, the air, and he who knows that the air is indeed the child of the quarters, never weeps for his sons. "I know the wind to be the child of the quarters, may I never weep for my sons."
3. "I turn to the imperishable chest with such and such and such." "I turn to the Prâna (life) with such and such and such." "I turn to Bhûh with such and such and such." "I turn to Bhuvah with such and such and such." "I turn to Svah with such and such and such."
4. "When I said, I turn to Prâna, then Prâna means all whatever exists here — to that I turn."
5. 'When I said, I turn to Bhûh, what I said is, I turn to the earth, the sky, and heaven."
- The object of this section, the Kosavigñâna, is to show how the promise made in III, 13, 6, "that a strong son should be born in a man's family," is to be fulfilled.
- These names are explained by the commentator as follows: Because people offer libations (guhvati), turning to the east, therefore it is called Guhû. Because evil doers suffer (sahante) in the town of Yama, which is in the south, therefore it is called Sahamânâ. The western quarter is called Râgñî, either because it is sacred to king Vanuna (râgan), or on account of the red colour (râga) of the twilight. The north is called Subhûtâ, because wealthy beings (bhûtimat), like Kuvera &c, reside there.
- Here the names of the sons are to be pronounced.