Some people, on account of their superior intelligence, say that the entire universe should be conceived as Brahma. The Vedas, however, teach, that the five sacs that cover the Soul should be known as Brahma.
आहुः सर्वमिदं चिन्त्यं जनाः केचिन्मनीषया। अस्याः पञ्चैव चिन्तायाः पर्येष्यामि च पञ्चधा॥