Chapter 3 restates the core teaching with uncompromising clarity: the ātman is formless (nirākāra) and eternally liberated (nitya-mukta). There is nothing to accept and nothing to reject, because both acceptance and rejection belong to the transactional mind. To be aware of this is to rest as the freedom that was never absent. Happiness follows not as a goal but as the natural fragrance of knowing oneself as the self.