Markandeyapurana 40.17

40.17

ātmānaṃ manyate corvoṃ tadgandhañca jahāti saḥ /
yathaivāpsu rasaṃ sūkṣmaṃ tadvadrūpañca tejasi //

Therefore the yogi, having clad himself with a mental white blanket, should cast his mind prone on supreme Brahma, and meditate on him. A yogi should always be intent on religious meditation, he should eat sparingly, he should subdue his senses. The yogi should contemplate in his head the subtle conditions of the seven objects, viz., earth &c.; he should contemplate the subtle earth, until he comprehends its subtlety.[9] He deems the earth to be his soul, and he quits its bonds. Moreover he quits the subtle taste in water,[10] and also the form in the fire; and he likewise quits touch in the wind, as he bears the subtle form in mind; and he quits the subtle activity of the sky, and likewise its sound. When he enters with his mind into the mind of all created things, his mind bearing a mental subtle condition of them becomes subtle also. Likewise the man, conversant with religious devotion, on attaining to the intellect of all creatures, gains and relinquishes the most perfect subtlety of intellect. For the man conversant with religious devotion, who relinquishes these seven subtle things after having thoroughly comprehended them, there is no retrogression, O Alarka! The soul-cognisant man, after fully seeing the subtlety of these subtle conditions of the seven objects, then utterly abandoning it may proceed to supreme bliss. And towards whatever created thing he evinces feeling, O king! to that very thing he becomes attached, and he perishes. Therefore the corporeal being, who after perceiving the mutually-associated subtle things abandons them, may gain supreme bliss. Having conjoined these very seven subtle things, O king! passionlessness towards created and other things tends to the final emancipation from existence of the man cognisant of the entities.[11] When he becomes attached to perfumes and other delights, he perishes; he again reverts to human nature apart from Brahma. Whatever subtle created thing- the yogi desires, after transcending the subtle conditions of these seven objects, in that very thing he meets his extinction, O king! He meets his extinction in the bodies of gods or Asuras, or of Gandarvas, Nāgas, or Rākṣasas; nowhere does he gain any attachment.