यस्तेजसि तिष्ठंस्तेजसोऽन्तरः, यं तेजो न वेद, यस्य तेजः शरीरम्, यस्तेजोऽन्तरो यमयति, एष त आत्मान्तर्याम्यमृतः—इत्यधिदैवतम्; अथाधिभूतम् ॥ १४ ॥
yastejasi tiṣṭhaṃstejaso’ntaraḥ, yaṃ tejo na veda, yasya tejaḥ śarīram, yastejo’ntaro yamayati, eṣa ta ātmāntaryāmyamṛtaḥ—ityadhidaivatam; athādhibhūtam || 14 ||
14. He who inhabits light but is within it, whom light does not know, whose body is light, and who controls light from within, is the Internal Ruler, your own immortal self. This much with reference to the gods. Now with reference to the beings.
The rest is to be similarly explained. inhabits water, fire, the sky, the air, heaven, the sun, the quarters, the moon and stars, the ether, darkness—the external darkness which obstructs vision, and light, light in general, which is the opposite of darkness. This much with reference to the gods, i.e. the meditation on the Internal Ruler as pertaining to the gods. Now with reference to the beings, i.e. the meditation on the Internal Ruler as pertaining to the different grades of beings from Hiraṇyagarbha down to a clump of grass.