The intelligent being, together with all the gods, the Prāṇas and the elements, rests where that Indestructible is known. Whoever, O gentle one, knows it, becomes all-knowing, penetrates into all.

The vijñānātmā (the individual intelligent being), together with:

• Sarve devāḥ — all the gods (the cosmic principles)
• Prāṇāḥ — the vital functions
• Bhūtāni — the elements

All rest (sampratiṣṭhante) in the Indestructible (akṣara). All manifestation has its basis in the absolute Self.

Whoever knows this akṣara:

• Becomes sarvajña — all-knowing
• Sarvam aviveśa — penetrates into all

The word aviveśa is significant: it is not merely “knowing all” intellectually, but penetrating, entering into, becoming one with all. It is the state of sāmarasya — perfect harmony, universal identification.

For the yogī: spiritual practice culminates in this non-dual knowledge where the knower, the known, and knowledge dissolve into the One without a second.