अद्भ्यश्चैनं चन्द्रमसश्च दैवः प्राण आविशति स वै दैवः प्राणो यः संचरँश्चासंचरँश्च न व्यथतेऽथो न रिष्यति स एवंवित्सर्वेषां भूतानामात्मा भवति यथैषा देवतैवँ स यथैतां देवताँ सर्वाणि भूतान्यवन्त्येवँ हैवंविदँ सर्वाणि भूतान्यवन्ति ।यदु किंचेमाः प्रजाः शोचन्त्यमैवासां तद्भवति पुण्यमेवामुं गच्छति न ह वै देवान्पापं गच्छति ॥ २० ॥
In plain words
The divine vital breath enters this person from the waters and the moon. That is indeed the divine breath which, whether moving or still, never falters and never perishes. One who knows this becomes the self of all beings. Just as all creatures protect that cosmic deity, so too do all creatures protect the knower. Whatever these creatures grieve belongs to them alone, while only merit comes to the knower. Sin never touches the gods.
Close to the Sanskrit
And from the waters and from the moon the divine vital breath enters this one. That indeed is the divine vital breath, which, moving and not moving, is not troubled and does not perish. He who knows thus becomes the self of all beings. Just as this deity is, so is he. Just as all beings protect this deity, so indeed do all beings protect one who knows thus. Whatever these creatures grieve, that alone becomes theirs; only merit goes to that one. Sin indeed does not go to the gods.