ince He is the ultimate knowable, be is the goal. In that manner also in the Vashishtha section of the Samaveda: “ .. why is He said to be the Goal ? Because Brahman, verily, is the Goal. Since He is knowable by those who are freed from demerits”.
He sees with one's eyes, therefore. He is saakshi. He sees all this with His own eyes. Since He sees thus, He is known as saakshi. For the liberated, He is the shelter and also for those who are worried, thus in Bashkala Section of Rigveda. Supreme as well as the shelter to the liberated. At the time of dissolution, the entire universe becomes established in Him. Therefore he is the resting place. Having pure Vision, I saw the entire universe being established by Maya (the power of Illusion) in the Supreme Being.
सत् Existence is Action and असत् non-Existence is the Caused, the consequence. Existence is not evident in the beginning (becoming evident on manifestation, therefore,) the wise call it, the Action, non-Existence being the un-manifested form (of the manifested form) is called the Caused, the consequence, thus has it been explained. This verily, is made up of both सत् Existence and असत् non-Existence. Such is the universe. Both सत् Existence and असत् nonExistence are superior (to this Universe), thus in Bharata.