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32. On account of imaginative identification, thus Gaimini thinks; for thus the text declares.

The teacher Gaimini is of opinion that the altar is stated to be the chest of Vaisvânara, and so on, in order to effect an imaginative identification of the offering to Prâna which is daily performed by the meditating devotees and is the means of pleasing Vaisvânara, having the heaven and so on for his body, i.e. the highest Self, with the Agnihotra-offering. For the fruit due to meditation on the highest Self, as well as the identity of the offering to breath with the Agnihotra, is declared in the following text, 'He who without knowing this offers the Agnihotra--that would be as if removing the live coals he were to pour his libation on dead ashes. But he who offers this Agnihotra with a full knowledge of its purport, he offers it in all worlds, in all beings, in all Selfs. As the fibres of the Ishîkâ reed when thrown into the fire are burnt, thus all his sins are burnt.' (V, 24, 1-3.)