To him he said: By tapas investigate Brahman. Tapas is Brahman. He practiced tapas. He, having practiced tapas, concluded: Mind is Brahman. From mind, verily, these beings are born; by mind, having been born, they live; into mind, upon departing, they enter.

Bhṛgu practices again and reaches his third conclusion: mano brahma — mind is Brahman. The manomaya-kośa is more subtle than prāṇa; it is the level where saṃkalpa (intentions/mental formations) arise.

The prāṇa operates mechanically, but the mind can know, desire and decide. The Bṛhadāraṇyaka Upaniṣad declares: “By an act of mind, one enters this body.” The form of the body we take in our next life is determined by the thoughts and intentions (saṃkalpa) we have at death.

The mind fulfills the definition of Brahman: all physical forms (including prāṇa and body) are projections of the mind. The world as we experience it is a mental construction.

However, Bhṛgu is still not satisfied. The mind, although powerful, is inconstant — its thoughts fluctuate continuously. Brahman, the supreme Reality, must be stable and unchanging. Bhṛgu will return again to his teacher.

For the yogi, this reveals the importance of cittavṛttinirodha (cessation of mental fluctuations) — the mind is powerful but restless; it must be transcended to reach the immutable Reality.