of regenerate persons.  Creatures of two feet or of many feet and those which move crookedly, are the beings born of wombs.  Among them are some that are deformed, ye best of men.  The eternal womb of Brahma should be known to be of two kinds, viz., penance and meritorious acts.  Such is the doctrine of the learned.[114] Action should be understood to be of various kinds, such as sacrifice, gifts made at sacrifices, and the meritorious duty of study for every one that is born; such is the teaching of the ancients.  He who duly understands this, comes to be regarded as possessed of Yoga, ye chief of regenerate persons.  Know also that such a man becomes freed too from all his sins.  I have thus declared to you duly the doctrine of Adhyatma.[115] Ye Rishis conversant with all duties, a knowledge of this is acquired by those who are regarded as persons of knowledge.  Uniting all these together, viz., the senses, the objects of the senses, and the five great entities, one should hold them in the mind.[116] When everything is attenuated (by absorption) in the mind, one no longer esteems the pleasures of life.  Learned men, whose understandings are furnished with knowledge, regard that as true happiness.[117] I shall after this, tell thee of renunciation with respect to all entities by means, gentle and hard, which produces attachment to subtle topics and which is fraught with auspiciousness.  That conduct which consists in treating the qualities is not qualities, which is free from attachment, which is living alone, which does not recognise distinctions, and which is full of Brahman, is the source of all happiness.[118] The learned man who absorbs all desires into himself from all sides like the tortoise withdrawing all its limbs, who is devoid of passion, and who is released from everything, becomes always happy.  Restraining all desires within the soul, destroying his thirst, concentrated in meditation, and becoming the friend of good heart towards all creatures, he succeeds in becoming fit for assimilation with Brahman.  Through repression of all the senses which always hanker after their objects, and abandonment of inhabited places, the Adhyatma fire blazes forth in the man of contemplation.  As a fire, fed with fuel, becomes bright in consequence of the blazing flames it puts forth, even so, in consequence of the repression of the senses, the great soul puts forth its effulgence.  When one with a tranquil soul beholds all entities in one’s own heart, then, lighted by one’s own effulgence, one attains to that which is subtler than the subtle and which is unrivalled in excellence.  It is settled that the body has fire for colour, water for blood and other liquids, wind for sense of touch, earth for the hideous holder of mind (viz., flesh and bones, etc.), space (or ether) for sound; that it is pervaded by disease and sorrow; that it is overwhelmed by five currents; that it is made up of the five elements; that it has nine doors and two deities;[119] that