The Upanishad, in Chapter 3, continues the sermon of Vishnu to Ribhu, that Ribhu should develop the conviction that he himself is palpable Existence and Consciousness, indivisible, without a counterpart, devoid of all visibility, non-ailing, flawless, the Shiva without a double. The text reasserts its non-dualism in Chapter 3, adding that bhakti to Vishnu is the path to liberating knowledge of Brahman. In verse 3.14-3.15, states Ayyangar, everyone is equal in the eyes of god, there is no difference between living forms and human beings based on law, family, caste, or clan, and everyone is one Truth and Absolute Brahman. The Vishnu is Shiva and all is Shiva theme repeats in verse 4.32, which declares, The Guru is Shiva, the Veda is Shiva, the Deva is Shiva, the Lord is Shiva, I Varaha am Shiva, all is Shiva, other than Shiva there is naught.