The previous verses identified the Self as Brahman; this one extends the same identity to the whole of existence. All is Brahman — without concepts, without form, without guṇas, and one alone. In chapter 14 this universalization completes the collapse of the subject-object split: there is no knower, no known, no renouncer, and no renounced. Recognizing this, Janaka invites the listener to rest in freedom rather than pursue it.