Atma Gyanam is the solution to the problem of samsara caused by mind.  Gowdapadha has pointed out since the ignorant mind is the cause of problem, by interpreting the world improperly, the solution is to tackle the mind by atma gyanam.  Atma Gyanam solves two problem.

1. It converts ignorant mind in to wise mind which does not create any problem because it does not see duality.  It doesn’t see duality as reality.  It perceives duality but it knows that perceived reality is mithya and sathyam is non duality.  This mind does not create any problem.
2. Atma gyanam not only makes the world mithya, it converts mind into mithya.  Falsification of mind is as good as destroying mind.

Making the mind mithya does not create any problem; the second approach is figuratively destroying or mano nasa of mind.  Thereafter the wise person looks at everything, including mind, as Brahman plus nama roopa.  Just like the frightening snake is converted into rope plus name and form, the frightening mind is converted to Brahman plus nama and roopa.

Verse 36

The wise person looks at the whole world as thuriyum and that thuriyum alone appears as viswa and virad (pradhama padha), with shukshama nama roopa appear taijasa and  hinranya garbha (dwidya padha) and with karana nama roppa appears as pragya and eeswara (thriyatha padhaha).  From its own stand point it is only thuriyum.  Thuriyum is viswa vilakshanam; thuriuum is taijasa vilakshnam; nidhra vilakshanam; pragya vilakshanam.  It is vilakshanam for avastha, sareeram and pada thraya vilakshanm.  All of them are mithya nama roopa and I am the athishtanam.  All three bodies are aroopam.  Aroopam means absolutely free from all attributes.  Thuriyum is the nature of consciousness which is ever evident in all three avastha.  It is ever evident because it is the nature of chaithanyam.  Not only it is in the form of chaithanyam it is also in the form of entire universe.  According to Vedanta matter is nothing but consciousness with name and form.  Vedanta doesn’t accept matter.  Vedanta says solid matter is nothing but intangible consciousness with name and form.  How can intangible consciousness appear as tangible matter?  How do the scientist say intangible energy appear as matter?  If intangible energy can appear as matter, intangible consciousness can appear as energy as well as matter.  In that thuriyum, no transactions are possible.  Transactions require duality, thuriyum being non dual, transactions are not possible.  In jagradha avastha and swapna avastha transactions are possible.  In sushukthi transactions are in potential form.  In thuriyum transactions are not possible.  Neither worldly transactions nor religious transactions.  Religious transactions are two types:

1. Karma viakara:  sodasha upacharas; they are in mithya or dwaidam; in thuiryum there is neither devotee nor deity.
2. Upasana vivakara; here there is duality of mediatator and  meditated.  In thruiyum there is no question of mediator and meditated duality.

Verse 37

All transactions are absent in thuriuum because thuriyum is free from all the transacting instruments – Pancha indryani, Pancha karmendhriyani and pancha gyanandhriyani.  They will be experiences but they are as good as not there.  They are mithya similar to a movie screen free from character when you are watching a movie.  Freedom means it is mithya not physically away.  Thuriyum is free from internal organs also.  The word chintha stands for the thought process or the instrument, the organs manaha, budhi, chitham and ahamkara.  Thuriyum is free from internal and external organs.  Worship, meditation of thuriyum is not possible because they need an instrument.  Because there are no organs, there are no transactions.  Thuriyum is absolutely tranquil, free from all noises, all thoughts, all movements eternally evident in the form of consciousness because of which alone everything else is evident.  It is the only source of security in which you are free from all form of insecurity.

Samdhihi has two meaning:

1. Adhishtanam for everything.  Thuiryum is samadhi because all are based on thuriyum only.  Everything else is mithya; Thuriyum alone is sathya and that alone can be samadhi for everything.
2. A mind which has full focus.  Because Thuriyum is knowable through a mind which has absorption or concentration.  This is samadhanam.  Thuriyum is knowable through a concentrated mind; concentrated in vedanta.

Verse 38

Atma gyanam means thuriyum gyanam.  35th verse second line through 1st verse of 38 are all description of thuriyum.

Since there are not internal or external transactions, in Thuriyum there are no thoughts.  In 37th verse, the word chintha is instrument of thought and in this verse it means the thought process.  In the thuriuum there are no thoughts and no transactions.  All transactions are divided into receiving and giving.  In Thuriyum there is no give or take.