In plain words
The mind itself is the form of Viṣṇu. Without that very mind there is no breath. Because that breath moves, sound arises. Because this sound comes, Śabdabrahman is attained. What must we do for such inner meanings to become clear? We must inquire. When we sit in meditation, “So'ham” comes. We must watch it. Which is ‘So’, which is ‘Ham’? From where does ‘So’ come? From where does ‘Ham’ come down? One goes. One comes. If we go on noticing these sounds that come and go, one goes inside. That is ‘So’, meaning divinity. The second, ‘Ham’, meaning Ahaṅkāra, is what goes out. So we must let go of what goes out. We must hold fast to what goes in and gives life. Those who practise prāṇāyāma use the words “recaka, pūraka, kumbhaka”. Saying ‘So’, one must draw air in through one nostril. Saying ‘Ham’, one must let it out through the other nostril. Between the two, one must hold the air for a while. One must base these three processes on time. If we do it as we please, without heeding the measure of time, this is no prāṇāyāma; it becomes nothing but a danger to life. For as long as you take in ‘So’, for that long you must let it out. They describe God as ‘Kālasvarūpāya namaḥ’. “So'ham” is the Brahma principle itself. We must attain the Brahma principle, whose form is time, in keeping with time. In this living in keeping with time, we must go on recognising our duty. What is duty? It is the mind's own resolve. So we must inquire what kind of resolves the mind holds. If we bring in sāttvic, pure resolves, then it becomes duty. Viṣṇu has been called sāttvic. So our resolves must be sāttvic resolves. For these sāttvic resolves to arise, the breathing in and breathing out must go on in a pure way. So these, Brahmā, Viṣṇu and Maheśvara, mutually dependent, bound inseparably, did not come merely as names. They are reached through purity. They are such as merge in oneness. We must understand the principle of such oneness.