Second Pâda: 24. And on account of the description of its form

'Fire is his head, his eyes the sun and the moon, the regions his ears, his speech the Vedas disclosed, the wind his breath, his heart the universe; from his feet came the earth; he is indeed the inner Self of all things' (II, 1, 4)--the outward form here described can belong to none but the highest Self; that is, the inner Self of all beings. The section therefore treats of the highest Self.