The second half of this lecture relates to devout exercises and pious meditation, which are necessary for the reception of divine knowledge.
The fourth and last lecture relates to the fruit of pious meditations properly conducted, and the attainment of divine knowledge. So soon as that knowledge is attained, past sins are annulled and future sins are precluded. In like manner the effects of merit and virtue are also annulled. And "having annulled by fruition other works which had begun to have effect, having enjoyed the recompense and suffered the pains of good and bad actions, the possessor of divine knowledge, on the demise of the body, proceeds to a re-union with Brahma." This, as we know, is the final beatitude taught by the Upanishads.
There are two other less perfect forms of emancipation. One of them qualifies the soul for reception at Brahma's abode, but not for immediate re-union and identity with his being. The other is still less perfect, and is called Jivanmukti, which can be acquired in the present life by Yogis, and enables them to perform supernatural acts, such as evoking the shades of forefathers, assuming different bodies, and going immediately to any place at pleasure.
The attributes of God, according to the Vedanta philosophy, have thus been recapitulated by Colebrooke in his "Philosophy of the Hindus": "God is the omniscient and omnipotent cause of the existence, continuance, and dissolution of the universe. Creation is an act of His will. He is both efficient and material cause
