Isha Upanishad 44

44

sa nityamukta īśvaro yāthātathyataḥ sarvajñatvādyathātathābhāvo yāthātathyaṃ tasmādyathābhūtakarmaphalasādhanator'thān karttavyapadārthān vyadadhādvihitavān yathānurūpaṃ vyabhajadityarthaḥ, śāśvatībhyo nityābhyaḥ samābhyaḥ saṃvatsarākhyebhyaḥ prajāpatibhya ityarthaḥ //

Another verse also expresses the same purport:

Saḥ, He the aforesaid Self; paryagāt, is all-pervasive, like space—(the word) being derived from pari, on all sides, and agāt, went. He is śukram, pure, bright, resplendent, akāyam, bodiless, i.e. without the subtle body; avraṇam, without wound, scatheless; asnāviram, without sinews—one in whom there is no sinew. By the two expressions, "without wound" and "without sinews", the gross body is negated. Śuddham, taintless, devoid of the dirt of ignorance; thereby is negated the causal body. Apāpaviddham, untouched by sin in the form of merit and demerit etc.footnote{The idea is that the Self transcends morality, though a man of knowledge never acts immorally, his past training being a sufficient guarantee against this.} The expressions beginning with śukram are to be converted into masculine because the introduction is made with saḥ paryagāt and the conclusion with kaviḥ manīṣī in the masculine form. Kaviḥ (omniscient) means the seer of the krānta, past,footnote{By implication, past, present, and future.} i.e. seer of all, as the Vedic text says, "There is no other seer but this" (Bṛ. III. viii. 11). Manīṣī means the ruler of the mind, i.e. omniscient God. Paribhūḥ is one who exists above all (transcendent). Svayambhūḥ means he who exists by himself. He, the all, becomes by Himself all, viz all that is transcended as well as all that is transcendental; and hence He is self-existent. He, the ever-free (all-powerful) Lord, because of His omniscience, yāthātathyataḥ, duly, as it should be, in consonance with actual result and endeavour; arthān, the duties; vyadadhāt, has allotted, i.e. distributed in the proper way (according to individual competence); śāśvatībhyaḥ samābhyaḥ, to the eternal years, to the Prajāpatis (creators) called the years.