Summary Notes
In the opening verse, Ānandatīrtha Bhagavatpāda Āchārya solutes the lord noting both the permanent and the impermanent nature of the universe. Then he lists the auspicious qualities of the lord like - the embodiment of knowledge, the one with complete bliss, the enjoyer of all sacrifices.
Then he gives the traditional context to these Vedic hymns quoting from Brahmānda Purāna. Savayambhu Manu worshipped the divine lord Vishnu, son of his daughter Ākuti, who also bears the name Yajna by these Upanishad mantras.
Several of the words in the Upanishad are from Vedic Sanskrit and have found new meaning with passage of time. Interpreting these words from classical Sanskrit context can lead to misunderstanding. Hence Acharya quotes various passages from Brahmānda Purāna, Nārada Purāṇa, Bhagavata Purana, Vāmana Purāna, Tattva Saṁhitāyām, Saukarāyaṇa shrti, Pippalāda shaka shrti, Varaha Purāna, Kaurma Purāna, Rāma Saṁhita, Brahma-tarka and finally Skanda Purāṇa to show how these words are used in the ancient text. Based on these ancient usage, the following are the words with their ancient meaning:
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'Asurya' - having the nature to delight in that which is contrary to good; Also, it is the opposite of 'sura', i.e. gods;
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'arṣat' - knowledge;
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'tadejati' - that alone moves, implies others on their own are incapable of movement;
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'ātma' - the supreme essence;
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'vijugupsate' - without fear;
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'śukra' - spotless;
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'avraṇa' - without wound;
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'asnāvira' - without veins;
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'kavi' - the knowledgeable;
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'manīṣī' - the wise one;
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'paribhūḥ' - the omnipresent;
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'svayambhūḥ' - self-existent and not dependent on others;
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'satya' - the truth, as he is perceived as the flow of this everlasting real universe;
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'bhagavān' - the lord, and 'puruṣottamaḥ' - supreme among beings, as he is the creator and regulator of the beginningless and the endless time, that is in a single continuous flow;
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'prabhuḥ' - having knowledge and bliss as his head, having knowledge and bliss as his feet (i.e. having knowledge and bliss as his body), created this beginningless and endless universe in reality, by his own will, so he is called;
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'vidya' and 'avidya' are used here to mean positive-knowledge and negative-knowledge;
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'sambhava' - becoming or coming in to existence, and 'asambhūta' - un-becoming;
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'hiraṇmayena pātra' - solar orb that covers the ultimate truth;
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'Pūṣan' - Lord who is complete in all aspects;
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'ekaṛṣiḥ' - the primary object to be known;
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'Yama' - governor of the universe and has the power to take away sins;
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'Sūrya' - the ultimate goal of seers;
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'prājāpatyaḥ' - is specially known by the 'prajāpate', i.e. the father of all beings, i.e. Lord Brahma;
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'asau' - is established in the life force, i.e. prāṇa;
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'ahaṁ' - the inseparable one;
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'asmi' - is always stationed and dwells in all living beings;
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'satyadharmā' - the one who wares the truth in His heart;
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'Anila' - that immortal life force in whom Brahman alone rests;
When you study the Upanishad with this context, it opens up to the audience its accurate philosophical knowledge with real depth.
The Upanishad starts by establishing the ownership of this universe as that of the Lord, i.e īśā. This universe is incapable of engaging in action on its own, hence, it belongs to the Lord. Thus one must learn to enjoy that which is given by Him, and must not be jealous desiring others wealth.
Just because the Universe belongs to the Lord and one must not desire to acquire wealth, does not mean one can be lazy and inactive. It emphatically declares one must aspire to live for a hundred years performing prescribed deeds. By doing so, the defects of actions do not touch the person. Not only it prescribes action to be performed, goes a step further to declare there is no other alternatives. Even non performance of activities, at times, are defective. Hence, it is always better to perform rightful actions. Those who do not take authentic honest actions enter the world 'Asura', i.e. demoniacal, that are enveloped in the darkness of ignorance.
The lord, īśā has extraordinary attributes difficult for us the comprehend, thus he is called 'tadekam', i.e. That One. That though unmoved, he moves swifter than the mind, that is faraway yet nearby, and that is inside of everything yet also outside of everything.
So how to know That-One? This crucial question is answered by stating, "Whoever, indeed, perceives all beings in that supreme essence, and that supreme essence in every being, such a person does not try to protect himself, and does not despise." Not only this answers how to perceive, it also shows how a person with the right understanding becomes fearless and without despise. He is without delusion or grief. Once the person perceives That-One as described, he also realizes he is the all pervading, without misery, undecaying, without gross body, pure, untouched by sin, omniscient, wise, omnipresent, self-existent. He manifests the eternally existing reality as it is, impartially.
To help the seeker to get the right understanding, the Upanishad goes on to declare two types of epistemological process involved in gaining knowledge. Those who see only negation, i.e. what exists not, or only affirmations, i.e. what exists, cannot have the right understanding. It is those who seek both affirmative and negation knowledge gain the right understanding. Similarly the process of becoming, and the process of un-becoming are different. It is necessary to have the knowledge of both the becoming and the un-becoming to gain the right understanding. This emphatically declares the universe is full of phenomenon where certain entities are undergoing constant change and it is necessary to recognize both the change and also the underlying principles that are constant.
Then, Upanishad says just like the Sun covers the sky with radiance masking us from seeing what is beyond, Similarly the Lord, Pushan, is masking us from seeing the reality. It is only through his grace, when he withdraws his illusory power, we will see and realise that ultimate one!.
The Upanishad ends with an ardent cry of the devotee, asking the lord to remember his deeds and to bestow this grace.
Acharya ends the commentary by offering obeisance to lord Nārāyaṇa remembering his auspicious qualities of omnipotent, omniscience, and complete bliss. It is specially noteworthy that in his devotion he calls the lord 'mama-abhyadhika-mitrāya', i.e. my supreme friend!