य एष एतस्मिन्मण्डले पुरुषस् तस्य भूरिति शिरः; एकं शिरः, एकमेतदक्शरम्; भुव इति बाहू, द्वौ बाहू, द्वे एते अक्शरे; स्वरिति प्रतिष्ठा; द्वे प्रतिष्ठे, द्वे एते अक्शरे; तस्योपनिषदहरिति; हन्ति पाप्मानं जहाति च य एवं वेद ॥ ३ ॥
ya eṣa etasminmaṇḍale puruṣas tasya bhūriti śiraḥ; ekaṃ śiraḥ, ekametadakśaram; bhuva iti bāhū, dvau bāhū, dve ete akśare; svariti pratiṣṭhā; dve pratiṣṭhe, dve ete akśare; tasyopaniṣadahariti; hanti pāpmānaṃ jahāti ca ya evaṃ veda || 3 ||
3. Of this being who is in the solar orb, the syllable ‘Bhūr’ is the head, for there is one head, and there is this one syllable; the word ‘Bhuvar’ is the arms, for there are two arms, and there are these two syllables; the word ‘Svar’ is the feet, for there are two feet, and there are these two syllables. His secret name is ‘Ahar.’ He who knows as above destroys and shuns evil.
Now, of this being who is in the solar orb, called Satya, the Vyāhṛtis (Bhūr, Bhuvar and Svar) are the limbs. How? The Vyāhṛti called ‘Bhūr’ is his head, because it comes first. The śruti itself points out the similarity between them: There is one head, and there is this one syllable, Bhūr. Each is one in number. The word, ‘Bhuvar’ is the arms, because both are two in number. There are two arms, and there are these two syllables. Similarly the word ‘Svar’ is the jeet, for there are two feet, and there are these two syllables. The word ‘Pratiṣṭhā’ means the feet, for they help one to stand. The secret name of this Satya-Brahman who has the Vyāhṛtis as his limbs—that name, called by which that Brahman turns to us, as it happens with us—is ‘Ahar.’ He who knows as above, that ‘Ahar’ is derived from the root ‘Han’ or ‘Hā,’ meaning, ‘to kill or to shun,’ destroys and shuns evil.