The text describes the difference between jiva (the living being) and Brahman (the infinite Self). Five selves are related to five Pancha-Brahma deities Brahma, Vishnu, Rudra, Maheshvara and Sadashiva. They are said to reside in the heart, throat, palate, forehead and the tip of the nose in the body. For example, Brahman is said to be positioned 12 aṅgula (a finger's breadth) from the extreme end of the nose. It is the location whose control can bring back the breath, and link it to the mind to achieve the secret of utmost happiness, which will be oblivious to the externalities of sight and feelings.