13. Because he is mentioned as the direct object of seeing, the one to be meditated upon is Brahman.

The Upaniṣadic passage teaches meditation on the Highest Person through the three mātrās of Om. A doubt arises whether this refers to the Supreme Brahman or Hiraṇyagarbha, since both are mentioned in the wider section.

The decisive conclusion comes from the statement that the meditator “sees the Highest Person.” Such direct seeing implies actuality and realization, not symbolic imagination. Therefore the Highest Person here must be the Highest Brahman alone.

The attainment of Brahmaloka as the fruit of this worship is understood as krama mukti, gradual liberation. The meditator first reaches that exalted realm and then attains final beatitude.