"24. I's'wara is a spirit, untouched by troubles, works, fruits of works, or desires. 25. In I's'wara becomes infinite that omniscience which in man exists but as a germ. 26. I's'wara is the preceptor of all, even of the earliest of created beings, for He is not limited by time. 27. His name is OM. 28. The repetition of this name should be made with reflection upon its signification."