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3. Beyond lightning there is Varuna, on account of connexion.

According to the text of the Kaushîtakins the soul goes on to the world of Vâyu, to the world of Varuna, to the world of Indra, to the world of Pragâpati, to the world of Brahman. The doubt here arises whether Varuna and the divinities of the following stages are to be inserted in the series after Vâyu, in agreement with the order of enumeration in the text of the Kaushîtakins; or at the end of the whole series as stated in the Khândogya. Up. (IV, 15, 5), Varuna thus coming after lightning.--The decision is in favour of the latter view because Varuna, the god of waters, is naturally connected with lightning which dwells within the clouds.--This terminates the adhikarana of 'Varuna.'