Taittirīya Upaniṣad · 8

तं होवाच । तपसा ब्रह्म विजिज्ञासस्व । तपो ब्रह्मेति । स तपोऽतप्यत । स तपस्तप्त्वा । आनन्दो ब्रह्मेति व्यजानात् । आनन्दाद्ध्येव खल्विमानि भूतानि जायन्ते । आनन्देन जातानि जीवन्ति । आनन्दं प्रयन्त्यभिसंविशन्तीति

taṃ hovāca | tapasā brahma vijijñāsasva | tapo brahmeti | sa tapo'tapyata | sa tapas taptvā | ānando brahmeti vyajānāt | ānandād dhyeva khalv imāni bhūtāni jāyante | ānandena jātāni jīvanti | ānandaṃ prayanty abhisaṃviśanti iti

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

Bhṛgu finally reaches his culminating conclusion: ānando brahma — bliss is Brahman. The ānandamaya-kośa is the most subtle of all sheaths, the closest to the real Ātman.

Why ānanda? Because:

  1. It is free from pain — unlike the intellect which implies agency and effort
  2. It is the ultimate end — all creatures seek bliss, implicitly or explicitly
  3. It is the cause of everything — even the primordial elements (ākāśa, etc.) emerge from Ānanda

The Chāndogya Upaniṣad declares: “The Great is truly bliss; in the small there is no bliss; only the Great is bliss.” The “Great” (mahat) is the non-dual, that which includes everything; the “small” is fragmented duality.

The bliss of the ānandamaya-kośa is not sensory pleasure — it is the inherent joy of Being. It manifests clearly in suṣupti (deep dreamless sleep), where all dualities cease and only objectless bliss remains.

Bhṛgu has reached the edge of Realization. However, even the ānandamaya-kośa is technically a “sheath” — a modification of Māyā. The pure Ātman, without attributes, is beyond. But Bhṛgu no longer returns to ask — he has found sufficient truth for his realization.