अत्र हि जन्तोः प्राणेषूत्क्रममाणेषु रुद्रस्तारकं ब्रह्म व्याचष्टे येनासावमृती भूत्वा मोक्षी भवति तस्मादविमुक्तमेव निषेवेत अविमुक्तं न विमुञ्चेदेवमेवैतद्याज्ञवल्क्यः ॥ १॥
This is the spot where, when the vital airs depart from the living person, Rudra imparts the Taraka Brahman to him by which, becoming immortal, he attains liberation (final beatitude). Hence one shall resort to the Avimukta; shall not desert the Avimukta. (Brihaspati approved of the statement saying): ‘So it is, Yajnavalkya’, verily it is so, O, revered one ! ‘It is so Yajnavalkya’.