In plain words
They say it is the Upaniṣads. That is not Vedānta. Vedānta is the end of this “I” that keeps saying “I, I”. Vedānta is for the “I” to become the “I”. If you would know Me, you can know Me only after you have known yourselves. So see yourself, and then see Me. If you look at Me without looking at yourself, you will understand nothing at all. So to try to understand divinity while we develop our nature in outward vision is impossible.
Īśvara has three forms
One is called the Virāṭ form, the second Hiraṇyagarbha, the third Avyākṛta. If we recognise well the meaning of these three, we will understand who this One of three forms is. Who is the Virāṭ form? “He showed Arjuna the whole universe,” they say, and in many ways we fall into this foolish meaning. The One whose form is the universe. This whole world, fashioned of what is seen, is the Virāṭ form itself. This form, with its many forms and names, is the universal form. This world fashioned of the seen, with its many forms and many feelings, sunk in manyness, is the Virāṭ form. This is what they called the One whose form is waking.
Then the One whose form is dream. He is Hiraṇyagarbha. In waking we work with hands and feet. We see with the eyes. We hear with the ears. We speak with the mouth. But in the dream state we do so many things. Where do those hands come from? We travel such great distances. Where do those feet come from? We talk with so many people: where does that mouth come from? We see so many things: where do those eyes come from? All the limbs of this body of ours lie still, don't they? Then what are these limbs that experience so much in the dream? There is Hiraṇyagarbha. There is the true vision of dream. That is the subtle form. There it brings things forth then and there. It makes all actions happen in that very dream. That is, it is consciousness joined with an inward-turned feeling; that is why it was named Hiraṇyagarbha.