This is in truth That.

Third and final repetition of this formula in Vallī 1, completing a triple pattern that structures the section. The triple affirmation corresponds to the three states of consciousness (waking, dream, deep sleep), the three guṇas, and the three aspects of time.

This last appearance of etad vai tat closes the first Vallī and prepares the ground for the second, where Yama will finally begin his systematic instruction. The repetition has functioned as a mantra that immerses the listener’s mind in the truth of non-duality.

Sacred scripture frequently uses triple repetition to establish truth and authority. Saying something three times makes it firm, irrevocable, established in the three worlds (heaven, atmosphere, earth) and three times (past, present, future).

In the practice of yoga, this verse can be used as an object of meditation (dhyāna). Contemplating that “this” (what I perceive now) is “that” (absolute reality), the practitioner dissolves the apparent separation between subject and object, between the world and the divine. Vallī 1 has established the quality of the seeker; now they are ready to receive the teaching.