We have now three propositions –
1) There is Isha who is the Lord of the universe.
2) This Isha has a poise of stability or silence; (which later in the Gita is called akshara− means that it moves not) He is akshara and at the same time, shara (shara is moving).
3) There is Isha who is called Purushottama in the Gita – the unmoving is called akshara Purusha and the moving is called shara Purusha. Reality is Purushottama having two aspects – akshara and shara.
This corresponds to what the Gita says and is basically the description of the Supreme Reality.
The next two verses give a further insight into the relationship between the movement and That which is behind the movement. This relationship can be expressed in three ways which can be given specific names for better understanding. This Upanishad does not give the names but in the totality of the Upanishads, these three names are given – Atman, Purusha, and Ishwara. The relationship between this movement and That which is behind the movement can be described as a relationship between Atman and the movement, Purusha and the movement, and Ishwara and the movement. It is the same Reality but it has three different ways of relating to the movement. Atman is the word used when movement is related as emerging out of Reality. Just as the river flows out of the mountain, similarly, the universe or all movements move out of the Reality. This kind of relationship is called the relationship between Atman and Maya. Movement is called Maya and the Reality from which it is moving out is called Atman. The second is when Reality places Itself in the movement and plays with that movement; then that Reality is called Purusha and the movement is called Prakriti. The third is when Reality is seen to be the Lord of the movement; then it is called Ishwara and the movement is called Shakti.
It is the same Reality but known by three names because of the three relationships that Reality can have towards this movement. In these two verses, we are told that we are supposed to realise all the three aspects of Reality – know Reality as Ishwara; know It as Purusha; know It as Atman. When we do that then we realise that the whole thing is nothing but oneness. And when that oneness is realised, all sorrow, all delusions vanish. The whole emphasis is upon the destruction of sorrow.
Just as in the first part, the idea was to enjoy the world, we were told that if we renounce we will enjoy. In the second movement we are given a little greater depth – that we will enjoy and all sorrow will vanish if we realise that that Lord to whom we are renouncing everything is not only the Master of all things but is also the originator and is in play with everything in the world.
The sixth and seventh verses state –
yas to sarvāni bhūtāny ātmany evānupaśyati
sarva–bhūtesu cātmānam tato na vijugupsate – 6
But he who sees everywhere the Self in all existences and all existences in the Self, shrinks not thereafter from aught.
yasmin sarvāni bhūtāny ātmaivābhūd vijānatah
tatra ko mohah kah śoka ekatvam anupaśyatah – 7
He in whom it is the Self–Being that has become all existences that are Becomings, (This is the description of atman, one who has become all this and from Himself He issues out everything.) for he has the perfect knowledge, how shall he be deluded, whence shall he have grief who sees everywhere oneness?