“Are your worshippers the best?” — and “what fruit have others?” — such questions are answered: those who worship thus (ye tv iti). The Bhagavān speaks of the indefinability (anairdeśyatva) of māyā—its inscrutability and indefinableness. The deity is named īśvara by the term deva; destiny and other powers are distinct, as in the text. The Sāma-veda (Kāṣāyaṇa recension) states: “Once non-existent, now existent.” It continues: “Not the gross element, not a subtle one—that was; then that was hidden in darkness.” Thus the unmanifest is darkness, unborn and indefinable—this is prakṛti, marked by being all-pervading and inconceivable. In the teaching on moksha it is said that by reliance on the attributes of Nārāyaṇa one transcends birth and death; he is beyond senses and not apprehensible, and arises from non-being. He is characterized as non-lying, non-violent, etc., and as the eternal agent and sovereign cause of all. The unmanifest (tamo-bhūta) is that which is ignorant, indescribable and indistinct; it is inscrutable and asleep everywhere, as Manava and others say. “Kūṭastha is called akṣara” — this is taught: Kūṭa—an immovable presence in akasha; thus Kūṭastha is conceived. The Sāma-veda (Gaupāvana branch) calls her universal, motionless, the world-constituting one, and akṣara, the purifier of the universe.