This Ātman, the interior of the body, is the same in all. The one who is white, He is this; the one who is brown, He is this; the one who is dark, He is this. The brāhmaṇa, He is this; the kṣatriya, He is this; the vaiśya, He is this; the śūdra, He is this. According to his intention becomes a man.

This culminating anuvāka of the Brahmānandavallī establishes the fundamental unity of Ātman beyond all external differentiation. Whether by skin color, social caste, or any other superficial characteristic — the inner Ātman remains one and identical.

The repetition “sa eṣaḥ” (He is this) underscores this unity: the same Ātman dwells in all bodies, without distinction of race, color or social status. This teaching is revolutionary in its historical context — affirming the spiritual equality of all human beings.

The conclusion — “tasya yathā kratumayaḥ puruṣaḥ” — according to his intention (kratu) becomes a man — indicates that external differences are the product of intentions, desires and actions (karma), not of the nature of Ātman. The Ātman itself remains pure and immutable.

This teaching has profound implications for yoga: all distinctions we perceive are superimposed upon the reality of Ātman. The practice of yoga leads us to see beyond these appearances to the underlying unity.