In the beginning this universe was water alone. That water produced Satya. Satya is Brahman. Brahman produced Prajapati and Prajapati the gods. Those gods meditate on Satya. This name Satya consists of three syllables. Sa is one syllable; Ti is one syllable and Ya is one syllable. The first and last syllables are the truth. In the middle is untruth. This untruth is enclosed on both sides by truth; thus, truth preponderates. Untruth does not hurt him who knows this.
Now, that which is Satya is the sun-the being who dwells in yonder orb and the being who is in the right eye. These two rest on each other. The former (the being in the sun) rests on the latter (the being in the right eye) through his rays and the latter rests on the former through his organs. When the individual self is about to leave the body, he sees the solar orb clearly (i.e., without rays). Those rays no longer come to him.
Of this being who is in the solar orb, the syllable Bhuh is the head, for there is one head and there is this one syllable; the word Bhuvah is the arms, for there are two arms and there are these two syllables; the word Svah is the legs, for there are two legs and there are these two syllables. His secret name is Ahar. He who knows this destroys evil and leaves it behind.
Of this being who is in the right eye, the syllable Bhur is the head, for there is one head and there is this one syllable; the word Bhuvar is the arms, for there are two arms and there are these two syllables; the word Svar is the legs, for there are two legs and there are these two syllables. His secret name is Aham. He who knows this destroys evil and leaves it behind.