When a person engages in Tapa after having duly subdued his senses which have their own proper objective play in the external conditions of sound, form, then he sees that his own spirit pervades the whole universe and the universe is also reflected in him.
यथास्वं चाहकाण्येषां शब्दादीनामिमानि तु। इन्द्रियाणि यदा देही धारयन्निव तप्यते॥ लोके विततमात्मानं लोकं चात्मनि पश्यति। परावरज्ञो यः शक्तः स तु भूतानि पश्यति॥