1. That man (conceived as uktha) is the sea, rising beyond the whole world. Whatever he reaches, he wishes to go beyond. If he reaches the sky, he wishes to go beyond.
2. If he should reach that (heavenly) world, he would wish to go beyond.
3. That man is fivefold. The heat in him is fire; the apertures (of the senses) are ether; blood, mucus, and seed are water; the body is earth; breath is air.
4. That air is fivefold, viz. up-breathing, down-breathing, back-breathing, out-breathing, on-breathing. The other powers (devatis), viz. sight, hearing, mind, and speech, are comprised under up-breathing and down-breathing. For when breath departs, they also depart with it.
5. That man (conceived as uktha) is the sacrifice, which is a succession now of speech and now of thought. That sacrifice is fivefold, viz. the Agni-hotra, the new and full moon sacrifices, the four monthly sacrifices, the animal sacrifice, the Soma sacrifice. The Soma sacrifice is the most perfect of sacrifices, for in it these five kinds of ceremonies are seen: the first which precedes the libations (the Diksha, &c.), then three libations, and what follows (the Avabhritha, &c.) is the fifth.