Verse 39

ब्रह्मणो व्यतिरिक्तं हि न शरीरादि विद्यते ।पयसो व्यतिरेकेण तरङ्गादि महार्णवे

In plain words

For nothing whatever, the body and the rest, exists apart from Brahman -- just as, apart from water, no wave and the rest exists in the great ocean.