बहिरन्तश्च भूतानामचरं चरमेव च | सूक्ष्मत्वात्तदविज्ञेयं दूरस्थं चान्तिके च तत्
bahirantaśca bhūtānāmacaraṃ carameva ca . sūkṣmatvāttadavijñeyaṃ dūrasthaṃ cāntike ca tat
存在于一切众生之内外；既是移动的，也是不动的，因其精微（Sūkṣmatva，苏克什马特瓦）而不可知。亦是遥远，却又近在咫尺。
Existing outside and inside all beings; moving as well as non-moving, It is incomprehensible due to subtleness. So also, It is far away, and yet near.
“梵”如以太般精微。由于其极度的精微性，它对未开悟者而言是不可理解的。对于不具备四种解脱途径的人来说，它是不可知的。“梵”为智者所知晓或证悟，为具备这些途径的一流求道者所证悟。它对智者或开悟者而言近在咫尺，因为它是他们自身的“我”（Atman，阿特曼）。对于沉溺于世俗或感官享乐的无知者而言，它遥不可及，即使历经亿万年也无法企及。“近在咫尺，遥不可及”这一表达见于《伊莎奥义书》（Isavasya Upanishad）第5节和《蒙达卡奥义书》（Mundaka Upanishad）3.17。
Brahman is subtle like the ether. It is incomprehensible to the unillumined on account of Its extreme subtlety. It is unknowable to the man who is not endowed with the four means of salvation.Brahman is known or realised by the wise. It is realised by the first class aspirant who is eipped with these means. It is near to the wise man or the illumined because It is his very Self. It is very far to the ignorant man who is drowned in worldliness or sensual pleasures. It is not attainable by the ignorant or unenlightened even in millions of years.Near and far away This expression is found in the Isavasya Upanishad (5) and the Mundaka Upanishad (3.17).