One God, hidden in all beings, all-pervading, the inner Self of all beings, overseer of actions, dwelling in all beings, witness, pure consciousness, alone, without attributes.

A verse that synthesizes the theology of this Upaniṣad:

Eko devaḥ — One God. Upaniṣadic monotheism.

Sarvabhūteṣu gūḍhaḥ — Hidden in all beings. Not absent but veiled.

Sarvavyāpī — All-pervading, present in everything.

Sarvabhūtāntarātmā — The inner Self (antarātmā) of all beings.

Karmādhyakṣaḥ — Overseer of actions. Witness and regulator of karma.

Sarvabhūtādhivāsaḥ — Dwelling in all beings. All exist in Him.

Sākṣī — Witness. Observer without participating.

Cetā — Pure consciousness.

Kevala — Alone, absolute, without a second.

Nirguṇa — Without attributes. Beyond all qualification.

The apparent contradiction between nirguṇa (without attributes) and the attributes listed reflects the Upaniṣadic dialectic: Brahman transcends attributes but can be described provisionally to guide understanding.