28. Prana is Brahman, it being so comprehended from the purport of the texts.
In the Kaushitaki Upanishad, Indra tells Pratardana: “Know me only. I am Prana, the intelligent Self. Meditate on me as life, as immortality.”
The question arises whether this refers to the god Indra, the individual soul, the vital force, or Brahman.
The sutra establishes that Prana here means Brahman, because the characteristics mentioned are those of Brahman: it is the highest good for man, blessed, undecaying, immortal, and the knowledge of it destroys even the gravest sins.
29. If it is objected that Brahman cannot be intended because the speaker instructs about himself, this objection does not stand.
The passage contains abundant reference to the Inner Self. Therefore the term Prana must be understood as Brahman.
Indra identifies himself with Brahman in the instruction, just as realised sages do in the Upanishads.
30. Indra’s instruction is justified by his realisation of the Truth confirmed by scripture, as in the case of Vamadeva.
Just as Vamadeva, after realising Brahman, declared himself to be Manu and the sun, Indra also speaks from the standpoint of realised identity with Brahman.
31. If it is argued that the passage refers separately to the individual soul, the vital force, and Brahman because characteristics of all three are present, this is not so.
Such an interpretation would force a threefold meditation upon a single passage, which is contrary to sound scriptural interpretation.
The beginning, middle, and end of the chapter maintain one continuous topic. Therefore Prana must be taken throughout in the sense of Brahman.