He has pervaded all — luminous, bodiless, without wounds, without sinews, pure, untouched by evil. He is the seer, the sage, the omnipresent, the self-existent; He has distributed objects appropriately through the eternal years.

This verse offers a detailed description of Brahman, using both negations and affirmations.

Sa paryagāt — He has pervaded all, has gone around all. Brahman is not in a place but is the very space in which everything exists.

The negative qualities (neti neti — not this, not this):

• Śukram — luminous, bright, pure
• Akāyam — without physical body
• Avraṇam — without wounds, intact
• Asnāviram — without nerves or sinews
• Śuddham — pure
• Apāpaviddham — untouched by sin or evil

The positive qualities:

• Kaviḥ — the seer, the cosmic poet who sees truth
• Manīṣī — the sage, the deep thinker
• Paribhūḥ — the omnipresent, the one who is everywhere
• Svayambhūḥ — the self-existent, the one who exists by itself without cause

Yāthātathyataḥ arthān vyadadhāt śāśvatībhyaḥ samābhyaḥ — has distributed objects appropriately through the eternal years. Brahman is also the ordering principle of the cosmos, the ṛta (cosmic order) that ensures each thing is in its proper place.

This verse combines absolute transcendence (bodiless, without wounds) with active immanence (the one who distributes and orders all).