According to the author the Brahman is the Unknown and only its reflection can be understood as Ishwara. The Atman, on the other end manifests as the Jeeva. The realm of the “Supraphysical” is the ‘Mind’ of the Supreme Consciousness, Brahman while the play of the individual consciousness is the brain and its entanglement within the space-time continuum. When the sentient being analyses, with his senses, he perceives simultaneously both the external and internal dichotomy of the Universe. On the ‘outside’ he can observe the ‘four’ realms of Vedas viz. Atharva, Shukla-Yaju, Krishan-Yaju and the Rik. The emanations of this knowledge converge as it moves ‘outwards’ in the Cosmos and the night sky. On the ‘inside’ this reflects as the Sama Veda which gives rise to both the mental layers of consciousness as well as the five koshas that support the physical body of the Jeeva. The emanations of Sama appear to expand as they move forward in the chit-akasha or the infinite ‘imaginary’ space of the individual mind.