He (Brahman) is the swan (sun), dwelling in the bright heaven; he is the Vasu (air), dwelling in the sky; he is the sacrificer (fire), dwelling on the hearth; he is the guest (Soma), dwelling in the sacrificial jar; he dwells in men, in gods (vara), in the sacrifice (rita), in heaven; he is born in the water, on earth, in the sacrifice (rita), on the mountains; he is the True and the Great.

In plain words: Death, teaching the boy Nachiketas, says that Brahman (the one ultimate reality) is present everywhere. It is the sun in the sky, the air, the fire on the hearth, and the holy drink in the ritual jar. It lives in people, in gods, in heaven, in water, on earth and on mountains. It is the True and the Great.