42 None

…

For in representing the states of waking, and so on, the passage does not aim at describing the soul as subject to different states or transmigration, but rather as free from all particular conditions and transmigration. This is evident from the circumstance that on Janaka’s question, which is repeated in every section, ‘Speak on for the sake of emancipation,’ Yājñavalkya replies each time, ‘By all that he is not affected, for that person is not attached to anything’ (Br̥. Up. IV, 3, 14-16). And later on he says (IV, 3, 22), ‘He is not followed by good, not followed by evil, for he has then overcome all the sorrows of the heart.’ We have, therefore, to conclude that the chapter exclusively aims at setting forth the nature of the non-transmigrating Self.

43. And on account of such words as Lord, &c.

That the chapter aims at setting forth the nature of the non-transmigrating Self, we have to conclude from that circumstance also that there occur in it terms such as Lord and so on, intimating the nature of the non-transmigrating Self, and others excluding the nature of the transmigrating Self. To the first class belongs, for instance, ‘He is the lord of all, the king of all things, the protector of all things.’ To the latter class belongs the passage, ‘He does not become greater by good works, nor smaller by evil works.’

From all which we conclude that the chapter refers to the non-transmigrating highest Lord.