One should not condemn food. That is his vow. Life is Brahman, he concluded. From life, verily, these beings are born; by life, having been born, they live; into life, upon departing, they enter. Having known that…

This final anuvāka of the Bhṛguvallī begins with an ethical injunction: “Annaṃ na nindyāt” — one should not condemn food. This is applicable to one who knows Brahman. Having realized that everything is Brahman, the sage does not reject anything or become an affected ascetic.

The “vow” (vrata) mentioned is the non-condemnation of anything. The sage sees Brahman in everything — in food, in life, in mind, in intellect, in bliss. Nothing is “profane” to him because he has realized the underlying unity.

The text briefly repeats Bhṛgu’s progression, remembering that each level — prāṇa, manas, vijñāna, ānanda — is valid as a pratīka (symbol) of Brahman, although ānanda is the closest to the complete truth.

The Bhṛguvallī teaches that tapas (spiritual discipline) is the means to investigate Brahman, and that this investigation must be progressive and persistent. We begin with the densest and most familiar (food/body) and gradually ascend to the most subtle (bliss/consciousness).

The conclusion is that Brahman is Ānanda — not fleeting pleasure, but infinite, unconditioned bliss, which is our own nature. To realize this is the end of all spiritual seeking.

For the yogi, this complete Upaniṣad provides a complete map of the inner journey — from the physical body, through the subtle sheaths, to the Realization of the Self as absolute Bliss.