Bhashya
तौ तथैव प्रतिपन्नौ, यथैवेदमिति पूर्ववत्, यथा साध्वलंकारादिविशिष्टौ आवां स्वः, एवमेवेमौ छायात्मानौ-इति सुतरां विपरीतनिश्चयौ बभूवतुः ।यस्य आत्मनो लक्षणम् 'य आत्मापहतपाप्मा' इत्युक्त्वा पुनस्तद्विशेषमन्विष्यमाणयोः 'य एषोऽक्षिणि पुरुषो दृश्यते' इति साक्षादात्मनि निर्दिष्टे, तद्विपरीतग्रहापनयाय उदशरावसाध्वलंकारदृष्टान्तेऽप्यभिहिते, आत्मस्वरूपबोधाद्विपरीतग्रहो नापगतः ।अतः स्वदोषेण केनचित्प्रतिबद्धविवेकविज्ञानसामर्थ्याविति मत्वा यथाभिप्रेतमेव आत्मानं मनसि निधाय एष आत्मेति ह उवाच एतदमृतमभयमेतद्ब्रह्मेति प्रजापतिः पूर्ववत् ।न तु तदभिप्रेतमात्मानम् ।'य आत्मा' इत्याद्यात्मलक्षणश्रवणेन अक्षिपुरुष-आत्मापहतपाप्मा इत्यादिबचनवत् एतदप्यनयोः श्रवणगोचरत्वमेष्यतीति मत्वा उवाच प्रजापतिः- अनुपलभ्य यथोक्तलक्षणमात्मानम् अननुविद्य स्वात्मप्रत्यक्षं च अकृत्वा विपरीतनिश्चयौ च भूत्वा इन्द्रविरोचनावेतौ व्रजतः गच्छेयाताम् ।अतः यतरे देवा वा असुरा वा किं विशेषितेन, एतदुपनिषदः आभ्यां या गृहीता आत्मविद्या सेयमुपनिषत् येषां देवानांमसुराणां वा, त एतदुपनिषदः एवंविज्ञानाः एतन्निश्चयाः भविष्यन्तीत्यर्थः ।ते किम् ? पराभविष्यन्ति श्रेयोमार्गात्पराभूता बहिर्भूता विनष्टा भविष्यन्तीत्यर्थः ।स्वगृहं गच्छतोः सुरासुरराजयोः योऽसुरराजः, स ह शान्तहृदय एव सन् विरोचनः असुराञ्जगाम ।गत्वा च तेभ्योऽसुरेभ्यः शरीरात्मबुद्धिः योपनिषत् तामेतामुपनिषदं प्रोवाच उक्तवान्- देहमात्रमेव आत्मा पित्रोक्त इति ।तस्मादात्मैव देहः इह लोके महय्यः पूजनीयः, तथा परिचर्यः परिचरणीयः, तथा आत्मानमेव इह लोके देहं महयन् परिचरंश्च उभौ लोकौ अवाप्नोति इमं च अमुं च ।इहलोकपरलोकयोरेव सर्वे लोकाः कामाश्च अन्तर्भवन्तीति राज्ञोऽभिप्रायः ॥
In plain words
Accepting the teaching just as before, thinking, 'As we are adorned, so are these shadow-selves,' the two of them became firmly rooted in this upside-down conviction. Even though the true Self had been defined as 'free from sin,' and even though the person seen in the eye had been directly pointed out, and the illustration of the water vessel and ornaments had been given to remove their misconception, their false grasp did not leave them upon hearing about the true nature of the self. Realizing that their capacity for discernment was blocked by their own fault, Prajāpati spoke with their desired interpretation in mind: 'This is the self; this is the immortal, the fearless—this is Brahman.' But he did not mean the true supreme Self. Thinking that perhaps later, upon hearing scriptural definitions like 'the self free from sin' and 'the person in the eye,' this teaching too might reach their understanding, Prajāpati let Indra and Virocana depart without having attained direct realization of the true Self, remaining stuck in their contrary conviction. Therefore, whichever beings—gods or demons—take up this teaching as their own, holding this very conviction, they will stray from the path of supreme good, becoming alienated and ruined. As the two royal seekers returned home, the demon king Virocana, with a completely satisfied heart, went back to the demons. Arriving among them, he imparted this very doctrine: that the body alone is the self. 'The body is spoken of by the father as the self,' he declared. Therefore, the body alone is to be honored and worshipped in this world, and cared for. By pampering and serving the physical body here, one attains both this world and the next—indeed, all worlds and desires are encompassed right within this view, such was the demon king's intent.
Close to the Sanskrit
They two, accepting just so, as before--just as we two are endowed with fine ornaments and so on, just so these two shadow-selves--thus, became thoroughly of contrary conviction. Of which self the characteristic 'that self is free from sin' having been stated, of those two inquiring into its specificity, 'that person who is seen in the eye' being directly pointed out in the self, when the illustration of the water vessel and fine ornaments was also spoken for the removal of their contrary grasping, from the knowledge of the nature of the self the contrary grasping did not depart. Hence, considering that their capacity of discriminative knowledge was obstructed by some fault of their own, having kept the self just as intended in mind, Prajāpati spoke thus: 'This is the self, this is the immortal, the fearless, this is Brahman'--Prajāpati as before, not however that intended self. By the hearing of the definition of the self beginning with 'that self', like the saying about the person in the eye and the self free from sin, thinking that this also will come within the range of hearing of these two, Prajāpati spoke: having not attained the self of the stated characteristic, having not fully known, and having not made direct realization of one's own self, and having become of contrary conviction, let these two, Indra and Virocana, go forth. Hence, whichever of the two, gods or demons, with whatever specification, whichever upaniṣad is grasped by these two, that is this upaniṣad: of whichever gods or demons, they who are knowers of this upaniṣad, having this conviction, will become--what? They will be defeated from the path of ultimate good, alienated, and ruined, is the meaning. Of those two kings of gods and demons going to their own home, whichever is the demon king, he indeed, being of peaceful heart, Virocana, went to the demons. And having gone, to those demons he spoke forth this upaniṣad whose doctrine is that the body is the self: the body alone is the self, spoken by the father. Therefore the body indeed is the self, to be revered in this world, to be worshipped, and to be served, to be tended; and revering and tending the body indeed in this world, one obtains both worlds, this and the other. In this world and the other world all worlds and desires are included, is the intention of the king.