In plain words
Antarātma means the one who moves all things from within himself. Every single impulse begins from the Antarātma itself. The Antaryāmi. The ground of this Antaryāmi is the Antarātma itself. All the sounds that arise in man arise from the Antarātma itself. So the Antarātma itself is the root cause of sounds of every kind. Now Īśvara. What does Īśvara mean? Though he has the name of the embodiment of all wealth, in this state he is a giver of punishment; he himself is the one who weighs good and bad and gives punishment. This very one people have called the dissolver. The power of action is in him. By that power of action itself he decides man's good and bad and gives the fitting fruit. What does the giver of wealth mean? Good and bad are both wealth. Precisely because Īśvara is the embodiment of all wealth, he himself decides man's good and bad and goes on giving the fitting fruit for it.
We must not think that the Upaniṣads are meaningless, or that they belong only to some yogis or ṛṣis. What is the reason the students of today cannot recognise the sacred Upaniṣads? Because no one teaches them its right meanings and brings it to the students as a path fitted to daily life, the students cannot grasp it. In whatever way any physical science is growing day by day, all of it is the essence of the Upaniṣads of old. All these Upaniṣads are the end of the Vedas. Because they are the end of the Vedas, they have another name, Vedānta. They are full of Jñāna. They are the very form of Jñāna. They are the light of Jñāna. Man must attain this very Jñāna. Physical and worldly knowledge belongs only to this physical world. If we want Śānti of the mind, happiness in life and the Ānanda of the Ātma, we must enquire to some extent into the matter of the Upaniṣads.
This Virāṭ, this Hiraṇyagarbha, this Avyākṛta are not somewhere else, apart. When we enquire into them in their subtle form, every man is the Virāṭ form itself. Every man is Hiraṇyagarbha itself.