this god is addressed almost in the terms of the
Divine Song, and immediately preceding is the doctrine just alluded
to. After the explanation is given that re-birth affects creatures and
causes them to be born in earth, air, or water, the changes of
metempsychosis here including the vegetable world as well as the
animal and divine worlds,[16] the very essence of the Divine Song is
given as "Vedic word," viz., _kuru karma tyajeti ca_, "Perform and
quit acts," _i.e._, do what you ought to do, but without regard to the
reward of action (iii. 2. 72, 74). There is an eightfold path of duty,
as in Buddhism, but here it consists in sacrifice, study, liberality,
and penance; truth, mercy, self-control, and lack of greed. As the
result of practicing the first four, one goes on the course that leads
to the Manes; as the result of practicing the last four, one goes on
the course that leads to the gods. But in practicing any virtues one
should practice them without expectation of reward (_abhim[=a]na_,
arriere pensee). The Yogi, the devotee, who renounces the fruit of
everything, is the greatest man; his powers are miraculous.

There follows (with the same light inconsistency to be found in the
Divine Song) the appeal for action and the exhortation to pray to the
sun for success in what is desired. For it is explained that the sun
is the father of all creation. The sun draws up clouds with his heat,
and his energy, being transmuted into water, with the help of the
moon, is distilled into plants as rain, and in this way the food that
man eats is full of solar energy, and man and all that live by food
must regard the sun as their father. Preliminary to the hymn to the
sun is given a list of his hundred and eight names,[17] among which
are to be noticed: Aryaman, Soma, Indra, Yama, Brahm[=a], Vishnu,
Civa, Death, Time, Creator, the Endless One, Kapila, the Unborn One,
the Person (Purusha; with which are to be compared the names of Vishnu
in the Divine Song), the All-maker, Varuna, the Grandfather, the Door
of Heaven, etc. And then the Hymn to the Sun (iii. 3. 36 ff.):[18]
"Thou, O Sun, of creatures art the eye; the spirit of all that have
embodied form; thou art the source of all created things; thou art the
custom of them that make sacrifice; thou art the goal of the
S[=a]nkhyas and the hope of the Yogis; the course of all that seek
deliverance ... Thou art worshipped by all; the three and thirty
gods(!) worship thee, etc.... I thin