Bowing down by the head to the feet of Vyasa, Suka addressed him thus:
2. Who is the Deity (proclaimed) in the Vedas? In whom all the Devas are established on all sides? By worshipping whom all the gods are ever pleased?
3. Having heard the words of him, the father replied Suka thus:
4. Rudra is the Atman of all the Devas, and all the Devas are of Siva.
5. On the right side of Rudra are the Sun, Brahma and the three sacred fires. On his left side are the three, viz: Uma Devi, Vishnu and Chandra (the moon).
6. Uma is indeed Vishnu, and Vishnu is Chandra.
7. They, who adore Govinda are adoring Sankara. They who worship Hari with devotion, are worshipping the Bull-flagged One (Siva).
8. They who hate the peculiar eyed One (Virupaksha) are hating Janardana. They who do not understand Rudra, are not realizing Kesava.
9. From Rudra proceeds the seed and Vishnu receives it. Rudra is indeed Brahma. Brahma is the sacred fire. Brahma and Vishnu are of Rudra. The Universe is of the fire and the moon. All the male emblem is Siva. The female emblem is the Lady Uma. All the created beings – moveable and immoveable – are of Uma and Rudra. All the manifested ones are of Uma. The unmanifested one is Mahesvara. The union of Uma and Sankara is called Vishnu; one, thus realizing him, should adore him with devotion.
10. Atman, Antaratman (inner soul) and Paramatman, knowing the three kinds of Atman, one should take refuge in Paramatman. The eternal Vishnu is the Atman of all beings. Brahma is the Antaratman. Parmatman is Mahesvara.
11. To the great tree of the three worlds, with its braches down in the earth, the top is Vishnu, the middle is Brahma and the root is Mahesvara. For the benefit (of the world) only one Rudra-form is divided into three.
12. Dharma is Rudra; the world is Vishnu; all the knowledge is Brahma.
13. The wise man who invokes Him by the word, O Rudra, Rudra, Rudra, is freed from all the sins as he invokes the all-pervading Lord.
14. Rudra is man. Uma is woman. Adoration is to Him and to Her. Rudra is Brahma. Uma is Lakshmi. Adoration is to Him and to Her. Rudra is the Sun. Uma is Chehuya (his wife). Adoration is to Him and to Her. Rudra is Chandra. Uma is Tara. Adoration is to Him and to Her. Rudra is the day. Uma is the night. Adoration is to Him and to Her. Rudra is the sacrifice. Uma is the altar. Adoration is to Him and to Her. Rudra is the sacred fire. Uma is Svaha. Adoration is to Him and to Her. Rudra is the Vedas. Uma is the Sastras. Adoration is to Him and to Her. Rudra is the tree. Uma is the creepers. Adoration is to Him and to Her. Rudra is odor. Uma is flower. Adoration is to Him and to Her. Rudra is the meaning. Uma is the word. Adoration is to Him and to Her. Rudra is Linga. Uma is the seat. Adoration is to Him and to Her. One should adore Rudra, who is the Atman of all the Devas, in each and everything. Thus I adore Isa and Parvati by the above mantras. Wherever one may be, he should repeat this couple mantra (i.e., Rudra and Uma). The Brahmin killer is freed from all his sins by repeating this in the water.
15. The Supreme and Eternal Brahman is the support of all, who is free from the pairs opposite, who is in nature Sat, Chit and Ananda and who is transcending the mind and speech. When he is well-known, all these things are, O Suka, known. As everything has its soul in Him, nothing does exist at any time without Him.
16. There are two kinds of Vidyas (Knowledge's) which are to be known as para and apara (superior and inferior). Of them the apara is Rig Veda, Yajus, Sama and Atharva vedas, Siksha, O best among the sages, Kalpa, Vyakarana, nirukta, Chchandas, Jyothisha, and also the knowledge concerning the worldly matter.
17. Next the para-vidya: By which, the wise realize Atman in himself, who is the supreme imperishable one, who is not to be seen, or grasped or named, who is ever free from any form, eye, ear, hand and foot, - who is eternal, all pervading, omnipresent, very subtle, unchangeable and who is the cause of all beings.
18. From Him who is omniscient and all knower and whose param is Knowledge itself, proceeds the multitude of worlds, not partaking of his own nature. It appears as true as the snake in the rope.
19. That It alone is true and knowing It, one is freed from the bondage. By Knowledge alone is effected the destruction of Samsara (the trans migratory life), and not surely by action (Karma).
20. One should approach one's own Guru (Dakshinamurti) according to the rules, who is revealed in the Vedas and who never swerves from Brahman nature.* [* Some translate this as 'to approach a Brahman who is his own guru, well versed in the Vedas,' meaning his family teacher, though he is ill-qualified to the task.]
21. The Guru initiates him into Para-vidya which reveals the nature of Atman and Brahman. The man who realizes the imperishable one as residing in the heart, reaches the ancient Siva, having broken through the knot of ignorance. It is eternal, truth, and it is to be realized by those who desire for liberation.
22. The bow is Om; arrow is Atman, Brahman is said to be aimed at. The shot is to be aimed at carefully, becoming absorbed in itself (for the time being). The aim itself is omnipresent; and the arrow also has its face everywhere. The aimer is also omnipresent. The aimed at is Siva. There is no doubt in this.
23. In Him do not shine the sun, moon nor fire, nor all the Devas; nor the wind blows. The ever pure Deity does shine in Himself transcending all the qualities.
24. There are two birds residing together in this body called Jiva and Isvara; of them Jiva eats the fruits of action and Mahesvara does not. He remains there shining Himself, as a mere witness without tasting the fruit of it.
25. The difference between them is attributed by Maya. Like the difference …. the space of the pot and room, is the difference attributed between Siva and Jiva. In reality Siva is chit (consciousness itself) and Jiva also is always chit. The chit does not differ in its nature. If it does so, it will lose the state of its own nature. The chit will not differ in itself as it does not belong to the nature of inert matter (Jada). If it does so, then the difference will be of jada. The chit always is one. Thus the oneness of the chit is established by reasoning and by authorities (Pramanas). By realizing the oneness of the chit, one does not underdo misery nor bewilderment.
26. He reaches Siva, Who is without duality and who is the Supreme bliss itself.
27. By realizing Him, who is the support of all the worlds, Who is the sat and chit itself, 'I am He', the sage becomes freed from Samsara.
28. They who are devoid of sins, see in their own body, the self-shining one, which is the witness of all; and not others who are veiled by Maya.
29. The great yogin who has the above knowledge never goes to anywhere as he has become omnipresent. Just as the omnipresent either does not go to anywhere, so is the knower of his Atman.
30. The sage who realizes the Supreme Brahman becomes Brahman itself, having ever become Sat, Chit and Ananda.
Thus the Upanishat ends.
R. A. Sastri.