Holding the body erect with the three upper parts straight, directing the senses together with the mind toward the heart, the wise one should cross with the boat of Brahman all the currents that produce fear.

This verse contains remarkably specific meditation instructions:

Trir unnataṃ sthāpya samaṃ śarīram — Holding the body erect with the three upper parts (head, neck, torso) raised and aligned. Precise postural instruction for seated meditation.

Hṛdi indriyāṇi manasā saṃniveśya — Directing the senses together with the mind toward the heart. Pratyāhāra: sensory withdrawal and interiorization of attention.

Brahma-uḍupena pratareta — With the boat (uḍupa) of Brahman, one should cross. The knowledge of Brahman as the vehicle of liberation.

Srotāṃsi sarvāṇi bhayāvahāni — All the currents that produce fear. The currents of saṃsāra, the flows of karma, birth and death.

This Upaniṣad is notable for combining theism (devotion to Rudra/Śiva), concrete yogic practices, and Vedāntic philosophy. This verse exemplifies the practical dimension.