He should merge the mind along with all material desires into the moon god. He should merge intelligence along with its objects into Lord Brahmā. He should merge false ego along with material activities into Rudra, since actions are preceded by the false identity of me and mine. He should merge citta along with consciousness into Vāsudeva, the presiding deity of citta. He should merge the jīva along with the devatās (guṇaiḥ) into the Brahman (pare). He should merge earth into water, water into fire, fire into air, air into ether, and ether into ahaṅkāra. He should merge ahaṅkāra into mahat-tattva, mahat-tattva into pradhāna and pradhāna into Paramātmā. He merges the mind, along with all material desires, into moon god. He merges intelligence, along with its objects, into Lord Brahmā. He merges false ego, along with material activities, into Rudra, since actions are preceded by false identity of me and mine. He should merge citta along with consciousness (sattvena) into Vāsudeva, the presiding deity of citta. He should merge the jīva (vaikārikam) along with the devatās (guṇaiḥ) into the Brahman (pare). The devatās, except for Vāsudeva, are products of the guṇas. Thus Vāsudeva does not merge into Brahman. “How does non-dual Brahman exist, since earth and other material elements still exist?” These will also be merged. Thus earth merges into water, and water merges into fire. He merges fire (adaḥ) into air. He merges air (amum) into ether. He merges ether into ahaṅkāra (kūṭaṣthe), and merges ahaṅkāra into mahat-tattva. He merges mahat-tattva into pradhāna. He merges pradhāna into Paramātmā.