But those who worship, all around, the Imperishable, that which cannot be pointed out, since, being unmanifest, it is not within the range of speech and so cannot be pointed out, and is unmanifest because it is not made plain by any means of knowledge; worship being the drawing near to the object to be worshipped by making it one's object as the scripture directs, and the long-continued sitting upon it with a flow of like ideas, unbroken as a stream of poured oil. He states the qualities of the Imperishable to be worshipped: all-pervading, pervading like space; and unthinkable, unthinkable because unmanifest, for what is within the range of the instruments can be thought even by the mind, but this Imperishable, being the opposite, is unthinkable; standing on the summit (kūṭastha). 'Kūṭa' in the world is well known as a thing fair in its visible qualities but flawed within, as in 'a kūṭa-form' and 'a kūṭa-witness'; so too the beginningless seed of transmigration, ignorance and the rest, flawed within, called by such words as māyā and the unmanifest, as in 'know māyā to be Nature, and the wielder of māyā the great Lord' (Śvetāśvatara 4.10) and 'My māyā is hard to cross' (Gītā 7.14): standing over that kūṭa, presiding over it, the Imperishable is 'kūṭastha'. Or else 'kūṭastha' means standing fixed like a mass. For that very reason it is unmoving; and since unmoving, firm, that is, eternal.
Contemporary English rendering of the Sanskrit bhāṣya, pending scholar review.