Yājṣavalkya said: I offer my respectful obeisances to you, the sun, most wealthy lord of whole universe, who alone are present in all being of four types, from Brahmā to the trees, who are present internally as the ātmā and externally as time, but remain uncovered by upādhis just as ether is untouched, and who maintain worldly existence by drawing up and expelling water by the year, which is a combination of kṣanas, lavas and nimeṣas. I offer respects to you, the sun, the lord of the whole universe, who alone supports worldly existence. The word bhagavate here means “unto you who are most wealthy.” Amara-koṣa says bhaga means wealth, greatness and love. You exist inside and outside of the four types of living bodies respectively as ātmā and time. Though you are situated in the heart, you, like ether, are not covered by upādhis like the jīva. You support the world with drying up and pouring of water annually, in years composed of divisions of kṣanas, lavas and nimeṣas.