What is called the Understanding lives in the interior of what you see above the soles of the feet and below the crown of the heat.
यदूर्ध्वं पादतलयोरवाङ् मूर्ध्नश्च पश्यसि। एतस्मिन्नेव कृत्स्नेयं वर्तते बुद्धिरन्तरे॥