Kāthakopaniṣat Bhāshya (काठकोपनिषत् )
2.1.03
येन रूपं रसं गन्धं शब्दान् स्पर्शांश्च मैथुनान्। एतेनैव विजानाति किमत्र परिशिष्यते। एतद्वैतत् ॥३॥
It is this alone, the means, by which one perceives and understands form, taste, smell, sound, touch, and union; and what else remains or persists? This is indeed that.
Bhāṣya 2.1.03
The one who remains awake in all beings when they are asleep is the supreme Brahman. The one who journeys to the womb and beyond is an individual being and not Brahman.
इदं गुह्यं ब्रह्म प्रवक्ष्यामि यथा मरणं प्राप्य जीवो भवति तच्च प्रवक्ष्यामि जीवेश्वरभेदज्ञापनाय।
The secret knowledge of Brahman is explained to clarify the distinction between the soul and the Supreme Lord and also to understand how the individual being transforms after death.
यः कर्मफलभोक्ता सुषुप्त्यादिमान् स जीवः।
The individual being is the one who experiences the results of actions and undergoes states like deep sleep.
यः प्रलयादिषु जीवेषु सुप्तेषु जागर्ति सः विष्णुः परं ब्रह्मेत्यर्थः। न हि जीवस्य योन्यादिगमनं ब्रह्म।
The one who remains awake in all beings when they are asleep during cosmic dissolution is Lord Vishnu, the supreme Brahman. The one who journeys to the womb and beyond is an individual being and not Brahman.
जीवाद्भेदेन ज्ञातं हि ब्रह्म यथावद् ज्ञातं भवति।
Indeed, Brahman is properly known through the distinction between living beings.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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