Shlok 4
Fire is His head, Moon and Sun are His eyes, directions are His ears, Ved are His speech, air is His Praan, the whole Universe is His heart, Earth has evolved from His feet and He alone is the Inner Self (soul) of all living beings.

Comments
The first embodied manifestation of Brahm has the totality of names and forms of the Universe. This describes only Sa-Gun Brahm - Brahm with attributes; the Nir-Gun - Brahm without attributes cannot be described. While describing Sa-Gun Brahm, this verse says that fire is His head; Sun and Moon are His eyes and the directions are His ears. Ved is His voice, wind is His breath and the whole Universe is His heart. This earth is originated from His feet. In this way our Inner Self is also infinite and all-pervading. The previous verse described the Purush in His Viraat Roop; while this verse says that Individual Self is also the same as Purush, and that Purush lives in Universe, and this Purush lives in all creatures. Eesh Upanishad says that the Absolute Brahm dwells in the smallest of the particles and is at the same time all-pervading in the Universe.

The seeker also understands from this verse that body, breath, mind are not real, they are only illusory and our Inner Self is the same Supreme Self. This state of self-realization liberates him from the self-created barriers.

The tangible Universe is a modification of mind. It is not perceived in deep sleep because in deep sleep it disappears. The mind is capable of producing numerous tangible forms. All the forms and names are created by the Cosmic Mind. The Cosmic Mind is the total of all Individual Minds, but Individual Mind itself is not capable of leading the person on the path of self-realization.

When the Individual Mind does not create barriers, the quality of mind is called Saatwik mind; and when the mind is Saatwik it becomes easier for a person to break the delusion created by the mind itself: "I am small, I am of this form" etc. As long as the person identifies himself with the thoughts, feelings and objects of the mind, he can never establish himself in his essential nature (Aatmaa).