Know that action is born from Brahman and Brahman from the Imperishable. Therefore, the omnipenetrating Brahman is always established in sacrifice.

Here the deep cosmology is revealed. Brahman — cosmic principle, sacred word, universal consciousness — is the source of all action.

Akṣara — the Imperishable, the indestructible — is the ultimate foundation, the absolute Being that transcends even the manifested Brahman. Sarva-gata — omnipenetrating — indicates immanent presence. Sacrifice is the point where the absolute becomes accessible through ritual action or selfless action.