Prathama-prakaraṇam (Yama) · Verse 40
इति मे कर्मसर्वस्वं योगरूपं च तत्त्वतः । उपदिश्य ततो ब्रह्मा योगनिष्ठोऽभवत्स्वयम् ॥
iti me karmasarvasvaṃ yogarūpaṃ ca tattvataḥ | upadiśya tato brahmā yoganiṣṭho'bhavatsvayam ||
Yājñavalkya concludes the karma section by revealing that the complete teaching he received from Brahmā encompassed both karmasarvasva (the entirety of action) and yogarūpa (the form of yoga). The statement that Brahmā himself became established in yoga (yoganiṣṭha) after teaching validates the path: even the Creator practices what he preaches. This unification of karma and yoga as two aspects of one truth is the text’s core revelation.