Māndukya 1.02

सर्वं ह्येतद् ब्रह्म। अयमात्मा ब्रह्म। सोऽयमात्मा चतुष्पात् ॥२॥

sarvaṁ hyetad brahma। ayamātmā brahma। so'yamātmā catuṣpāt ॥2॥

[सर्वम् (sarvam) - all; हि (hi) - indeed; एतत् (etat) - this; ब्रह्म (brahma) - Brahman; अयम् (ayam) - this; आत्मा (ātmā) - Ātmān; ब्रह्म (brahma) - Brahman; सः (saḥ) - he; अयम् (ayam) - this; आत्मा (ātmā) - Ātmān; चतुष्पात् (catuṣpāt) - four-footed;]

All this is indeed Brahman. "This Ātmān is Brahman". This self has four aspects.

Bhāshya 1.02

"All this is indeed Brahman" - indicates that fullness is that of Brahman, and no one else. To explain "This Ātmān is Brahman", a testimonial from Harivamsa is referenced where the utterances of Varuna in the form of a frog specifically explains Māndukyōpanishad. The text suggests that within all bodies, starting from the divine Brahman, there exists an entity perceived as the doer of actions. Observing the lack of independence among beings, it is demonstrated that this entity is indeed the Ātmān, which is Brahman.

"परमं यो महद्ब्रह्म", "तदेव ब्रह्म परमं कवीनाम्", "पूर्णमदः पूर्णमिदम्"

"paramaṁ yo mahadbrahma", "tadeva brahma paramaṁ kavīnām", "pūrṇamadaḥ pūrṇam idam"

[परमं (paramam) - supreme; यः (yaḥ) - who; महत् (mahat) - great; ब्रह्म (brahma) - Brahman; तत् (tat) - that; एव (eva) - indeed; कवीनाम् (kavīnām) - of the sages; पूर्णम् (pūrṇam) - complete; अदः (adaḥ) - that; इदम् (idam) - this;]

("The supreme, who is the great Brahman", "That indeed is the supreme Brahman of the sages", "That is complete, this is complete")

"The supreme entity, known as the great Brahman", "That is indeed the supreme Brahman revered by the sages", "That is whole, this is whole"

इत्यादिषु प्रसिद्धं च ब्रह्मणः पूर्णत्वमित्याह – सर्वं ह्येतत् ब्रह्मेति॥

ityādiṣu prasiddhaṃ ca brahmaṇaḥ pūrṇatvamityāha – sarvaṃ hyetat brahmeti॥

[इत्यादिषु (ityādiṣu) - in such statements; प्रसिद्धं (prasiddhaṃ) - well-known; च (ca) - and; ब्रह्मणः (brahmaṇaḥ) - of Brahman; पूर्णत्वम् (pūrṇatvam) - fullness; इति (iti) - thus; आह (āha) - says; सर्वं (sarvam) - all; हि (hi) - indeed; एतत् (etat) - this; ब्रह्म (brahma) - Brahman; इति (iti) - thus;]

- in such statements, it is well-known that fullness is of Brahman; thus it is said: "All this is indeed Brahman."

श्रीब्रह्मादिसकलदेहेषु स्थित्वाऽऽदानादिकर्ता योऽयं कश्चित् प्रतीयते। जीवानां अस्वातन्त्र्यदर्शनात् सोऽपि स एवेति दर्शयति – अयमात्मा ब्रह्मेति।

śrībrahmādisakaladeheṣu sthitvā''dānadikartā yo'yaṃ kaścit pratīyate। jīvānāṃ asvātantryadarśanāt so'pi sa eveti darśayati – ayamātmā brahmeti।

[श्री (śrī) - auspicious; ब्रह्म (brahma) - Brahman; आदि (ādi) - beginning; सकल (sakala) - all; देहेषु (deheṣu) - in bodies; स्थित्वा (sthitvā) - residing; आदान (ādāna) - taking; आदि (ādi) - beginning; कर्ता (kartā) - doer; यः (yaḥ) - who; अयम् (ayam) - this; कश्चित् (kaścit) - someone; प्रतीयते (pratīyate) - is perceived; जीवानाम् (jīvānām) - of beings; अस्वातन्त्र्य (asvātantrya) - lack of independence; दर्शनात् (darśanāt) - from observation; सः (saḥ) - he; अपि (api) - also; सः (saḥ) - he; एव (eva) - indeed; इति (iti) - thus; दर्शयति (darśayati) - shows; अयम् (ayam) - this; आत्मा (ātmā) - Ātmān; ब्रह्म (brahma) - Brahman; इति (iti) - thus;]

The text suggests that within all bodies, starting from the divine Brahman, there exists an entity perceived as the doer of actions. Observing the lack of independence among beings, it is demonstrated that this entity is indeed the Ātmān, which is Brahman.

"पूर्णस्तु हरिरेवैको नान्यत् पूर्णं कदाचन। विना च प्रकृतिं नान्यत् कालातीतं परात्मनः॥

"pūrṇastu harirevaiko nānyat pūrṇaṃ kadācana। vinā ca prakṛtiṃ nānyat kālātītaṃ parātmanaḥ॥

[पूर्णः (pūrṇaḥ) - complete; तु (tu) - but; हरिः (hariḥ) - Hari; एव (eva) - only; एकः (ekaḥ) - one; न (na) - not; अन्यत् (anyat) - other; पूर्णं (pūrṇaṃ) - complete; कदाचन (kadācana) - at any time; विना (vinā) - without; च (ca) - and; प्रकृतिं (prakṛtiṃ) - Prakrti; न (na) - not; अन्यत् (anyat) - other; कालातीतं (kālātītaṃ) - beyond time; परात्मनः (parātmanaḥ) - of the Supreme Ātmān;]

"Hari alone is complete; nothing else is ever complete. Without Prakrti, nothing else transcends time of the Supreme Ātmān.

कालश्चैव दिशो वेदाः प्रकृत्यात्मान ईरिताः। अभिमानात्तु जीवानां न कालातीतता भवेत्॥

kālaścaiva diśo vedāḥ prakṛtyātmāna īritāḥ। abhimānāttu jīvānāṃ na kālātītatā bhavet॥

[कालः (kālaḥ) - time; च (ca) - and; एव (eva) - indeed; दिशः (diśaḥ) - directions; वेदाः (vedāḥ) - Vedas; प्रकृति (prakṛti) - Prakṛti; आत्मानः (ātmānaḥ) - Ātmān; ईरिताः (īritāḥ) - are driven; अभिमानात् (abhimānāt) - from pride; तु (tu) - but; जीवानाम् (jīvānām) - of living beings; न (na) - not; कालातीतता (kālātītatā) - timelessness; भवेत् (bhavet) - can be;]

Time, directions, and the Vedas are governed by the combination of Prakṛti and Ātmān. However, due to pride, living beings cannot transcend time.

मुक्तानामपि पूर्वत्र कालसम्बन्ध ईरितः। पूर्णत्वं च सदा विष्णोः प्रसिद्धं सर्ववेदतः॥

muktānām api pūrvatra kālasambandha īritaḥ। pūrṇatvaṃ ca sadā viṣṇoḥ prasiddhaṃ sarvavedataḥ॥

[मुक्तानाम् (muktānām) - of the liberated souls; अपि (api) - also; पूर्वत्र (pūrvatra) - previously; कालसम्बन्धः (kālasambandhaḥ) - relation with time; ईरितः (īritaḥ) - is stated; पूर्णत्वम् (pūrṇatvam) - completeness; च (ca) - and; सदा (sadā) - always; विष्णोः (viṣṇoḥ) - of Vishnu; प्रसिद्धम् (prasiddham) - well-known; सर्ववेदतः (sarvavedataḥ) - from all the Vedas;]

Even for the liberated souls, the relationship with time is stated. The completeness and eternal nature of Lord Vishnu are well-known from all the Vedas.

सोऽयं विष्णू रमाब्रह्मरुद्रानन्तादिगः सदा। आदानादनकर्तृत्वादात्मा तेषामगोचरः॥ इति मण्डूकरूपी सन् ददर्श वरुणः श्रुतिम्॥"

so'yaṁ viṣṇū ramābrahmarudrānantādigaḥ sadā। ādānādanakartṛtvādātmā teṣāmagocaraḥ॥ iti maṇḍūkarūpī san dadarśa varuṇaḥ śrutim॥"

[सः (saḥ) - he; अयम् (ayam) - this; विष्णुः (viṣṇuḥ) - Vishnu; रमा (ramā) - Lakshmi; ब्रह्म (brahma) - Brahma; रुद्र (rudra) - Rudra; अनन्त (ananta) - Ananta; आदिगः (ādigaḥ) - and others; सदा (sadā) - always; आदान (Ādāna)- taking, receiving, or acquiring; अदन (Adana) - giving, offering, or distributing; अकर्तृत्व (Akartṛtva) - non-doership or absence of doership; आत्मा (Ātmā) - Ātmān; तेषाम् (teṣām) - of them; अगोचरः (agocaraḥ) - beyond perception; इति (iti) - thus; मण्डूक (maṇḍūka) - frog; रूपी (rūpī) - in the form of; सन् (san) - being; ददर्श (dadarśa) - saw; वरुणः (varuṇaḥ) - Varuna; श्रुतिम् (śrutim) - the Veda;]

Thus, Lord Vishnu, who is always with goddess Lakshmi, Brahma, Rudra, Ananta, and others in the form of Ātmān, is beyond perception due to his giving and taking (as per their tendencies) and he himself being non-partisan in doership. In the form of a frog, Varuna discovered this Vedic knowledge."

इति हरिवंशेषु ॥२॥

iti harivaṃśeṣu ॥2॥

[इति (iti) - thus; हरिवंशेषु (harivaṃśeṣu) - in the Harivamsa;]

- stated thus in the Harivamsa.