कर्माण्यध्यात्मना रुद्रे यदहं ममताक्रिया ।
सत्त्वेन चित्तं क्षेत्रज्ञे गुणैर्वैकारिकं परे ॥ २९ ॥
अप्सु क्षितिमपो ज्योतिष्यदो वायौ नभस्यमुम् ।
कूटस्थे तच्च महति तदव्यक्तेऽक्षरे च तत् ॥ ३० ॥
buddhiṁ bodhyaiḥ kavau pare
karmāṇy adhyātmanā rudre
guṇair vaikārikaṁ pare
apsu kṣitim apo jyotiṣy
ado vāyau nabhasy amum
kūṭasthe tac ca mahati
tad avyakte ’kṣare ca tat
manaḥ — the mind; manorathaiḥ — along with material desires; candre — unto Candra, the moon demigod; buddhim — intelligence; bodhyaiḥ — with the subject matter of intelligence; kavau pare — unto the supreme learned person, Lord Brahmā; karmāṇi — material activities; adhyātmanā — with false ego; rudre — unto Lord Śiva (Rudra); yat — wherein; aham — I am the material body; mamatā — everything belonging to the material body is mine; kriyā — such activities; sattvena — along with the existential conception; cittam — consciousness; kṣetra-jñe — unto the individual soul; guṇaiḥ — along with the material activities conducted by the material qualities; vaikārikam — the living entities under the influence of the material modes; pare — in the Supreme Being; apsu — in the water; kṣitim — the earth; apaḥ — the water; jyotiṣi — in the luminaries, specifically in the sun; adaḥ — brightness; vāyau — in the air; nabhasi — in the sky; amum — that; kūṭasthe — in the materialistic conception of life; tat — that; ca — also; mahati — in the mahat-tattva, the total material energy; tat — that; avyakte — in the nonmanifested; akṣare — in the Supersoul; ca — also; tat — that.
The mind, along with all material desires, should be merged in the moon demigod. All the subject matters of intelligence, along with the intelligence itself, should be placed in Lord Brahmā. False ego, which is under the influence of the material modes of nature and which induces one to think, “I am this body, and everything connected with this body is mine,” should be merged, along with material activities, in Rudra, the predominating deity of false ego. Material consciousness, along with the goal of thought, should be merged in the individual living being, and the demigods acting under the modes of material nature should be merged, along with the perverted living being, into the Supreme Being. The earth should be merged in water, water in the brightness of the sun, this brightness into the air, the air into the sky, the sky into the false ego, the false ego into the total material energy, the total material energy into the unmanifested ingredients [the pradhāna feature of the material energy], and at last the ingredient feature of material manifestation into the Supersoul.