8. The Bhūma is Brahman because it is taught after the state represented by the vital force and because a higher truth is clearly introduced.

Sanatkumāra gradually leads Nārada from name through successive realities until he reaches the teaching of Bhūma. Though an objection claims Bhūma is only prāṇa under another description, the Upaniṣad distinguishes the true Ativādin as one established in Truth itself, thereby introducing a reality beyond the vital force.

“Where one sees nothing else, hears nothing else, understands nothing else, that is Bhūma.” This points to the non dual Infinite, not to prāṇa, which remains a limited effect.

9. And because the qualities mentioned are appropriate only in the case of Brahman.

Truth, bliss, resting in its own greatness, immortality, all pervadingness, and non duality are the defining marks of Bhūma. These qualities can belong only to Brahman and never to the vital force.

The wider chapter begins with the promise that the knower of the Self crosses sorrow, confirming that Brahman alone is the intended subject throughout this teaching.