Man starts life as a creature of Anna (food), but he has to march on to the goal of an embodiment of Ananda. Not man alone, but every living being starts on food and yearns to reach the peak of Ananda. All efforts, all undertakings are directed to the acquisition of Ananda. All are born in Ananda, will live for Ananda, all die in order to attain Ananda. The Taithiriya Upanishad elucidates that Ananda is the urge for birth, growth, decay and death.

However, how can Brahmam be Ananda? It is said: "OM ithyekaaksharam Brahma", the Pranava sound OM, the one imperishable letter, is Brahmam, the Cosmos is composed fully of the Pranava. It is also said, "Ayam atma Brahma", "This Atma is Brahmam". Therefore, Atma, Brahma and Pranava - all are indistinguishably the same. Brahma Vidya teaches that the Self in each living being, the Atma, is Brahmam itself, no less.

The Sutras reveal that the outer universe (which has Brahmam as the base) and the inner universe (the Antar-jagath) are identical and cannot be differentiated.