As fire, though it is one alone, upon entering the world assumes forms corresponding to each form, so the inner Ātman of all beings, being one, assumes forms corresponding to each form and is beyond all forms.

This teaching of the Ātman uses the metaphor of fire to illustrate how the Absolute, though it is one alone and formless, manifests in various ways through the forms of the world. Just as fire takes on the form of each log it consumes without ceasing to be fire, the Ātman becomes present in each living being without losing its essential nature.

The concept of pratirūpa (corresponding form) suggests that the Absolute does not lose its identity when manifesting, but adapts to each vessel without alteration. Fire does not change its burning nature when burning in different materials; likewise, Brahman remains immutable while animating the diversity of the universe.

The final duality of the verse —that the Ātman takes on forms and simultaneously is “bahis” (outside, beyond) them— points to the central paradox of spiritual experience: God is immanent in all things and transcendent to them. In the practice of yoga, this invites us to see the divine in every form without being confused into believing that the form is the divine.