ये त्वक्षरमनिर्देश्यमव्यक्तं पर्युपासते।
सर्वत्रगमचिन्त्यं च कूटस्थमचलं ध्रुवम्।।12.3।।
12.3 Those, however, who meditate in every way on the Immutable, the Indefinable, the Unmanifest, which is all-pervading, incomprehensible, change-less, immovable and constant.-
12.3 - 12.5 The individual self meditated upon by those who follow the path of the Aksara (the Imperishable) is thus described: It cannot be defined in terms indicated by expressions like gods and men etc., for It is different from the body; It is imperceptible through the senses such as eyes; It is omnipresent and unthinkable, for though It exists everywhere in bodies such as those of gods and others, It cannot be conceived in terms of those bodies, as It is an entity of an altogether different kind; It is common to all beings i.e., alike in all beings but different from the bodily forms distinguishing them; It is immovable as It does not move out of Its unie nature, being unmodifiable, and therefore eternal. Such aspirants are further described as those who, subduing their senses like the eye from their natural operations, look upon all beings of different forms as eal by virtue of their knowledge of the sameness of the nature of the selves as knowers in all. Therefore they are not given to take pleasure in the misfortune of others, as such feelings proceed from ones identification with ones own special bodily form. Those who meditate on the Imperishable Principle (individual self) in this way, even they come to Me. It means that they also realise their essential self, which, in respect of freedom from Samsara, is like My own Self. So Sri Krsna will declare later on: Partaking of My nature (14.2). Also the Sruti says: Untainted, he attains supreme eality (Mun. U., 3.1.3). Likewise He will declare the Supreme Brahman as being distinct from the freed self which is without modification and is denoted by the term Imperishable (Aksara), and is described as unchanging (Kutastha). The Highest Person is other than this Imperishable (15.16 - 17). But in the teaching in Aksara-vidya Now that higher science by which that Aksara is known (Mun. U., 1.5) the entity that is designated by the term Aksara is Supreme Brahman Himself; for He is the source of all beings, etc. Greater is the difficulty of those whose minds are attached to the unmanifest. The path of the unmanifest is a psychosis of the mind with the unmanifest as its object. It is accomplished with difficulty by embodied beings, who have misconceived the body as the self. For, embodied beings mistake the body for the self. The superiority of those who adore the Supreme Being is now stated clearly:
Ye twaksharamanirdeshyamavyaktam paryupaasate; Sarvatragamachintyam cha kootasthamachalam dhruvam.
ye—who; tu—but; akṣharam—the imperishable; anirdeśhyam—the indefinable; avyaktam—the unmanifest; paryupāsate—worship; sarvatra-gam—the all-pervading; achintyam—the unthinkable; cha—and; kūṭa-stham—the unchanging; achalam—the immovable; dhruvam—the eternal; sanniyamya—restraining; indriya-grāmam—the senses; sarvatra—everywhere; sama-buddhayaḥ—even-minded; te—they; prāpnuvanti—attain; mām—Me; eva—also; sarva-bhūta-hite—in the welfare of all beings; ratāḥ—engaged