Tatparya Nirnaya :- Since He is propitiated by all, He is ritual. Since all his forms are similar, He is साम्. Since he is the object of sacrifice from all, He is यजुस. Being the knower of an sacrifices, He is यज्ञ or offerings. Since He is the motivator in universe, He is कतु: the rituals. Since he is not supported by none other than Himself, He is स्वधा offerings to the ancestors. Since he is meditated upon, He is मन्त्र the Vedic chants. Since He is solace to the afflicted, He is ओषधी. Since He is superior, He is आज्य the first offering of ghee. Since He is दर, the holder of the conch. Since He is himself the oblation in the sacrifices, He is आहुति. Since He is the energizer of the earth, He is अग्नि.
The Lord being Independent by Himself, is different from all the above things and yet inseparable from them. Being their essence, He is known by those things. Since He is referred to as ! in the sacrifices Sri Hari is ऊँ कार. He patronizes, therefore, He is the father; understands child‟s needs, therefore, the mother. Since He is superior to father of the creation (Prajapati Brahma) He is grandsire. Since He is the ultimate abode of the world, He is foundation. Since He shields the frightened, He is the refuge. Since He is the cause for the worlds, He is the seed, thus, the Lord is referred. Since at the time of dissolution, he destroys all, He is dissolution and on other occasions, He is the death. Since in normal times abiding in the body sustains life and distancing death, He is known as Immortal. In times of dissolution since he exterminates all, He is known as Death. Since He is known as Sri Vishnu, full of auspicious attributes, He is Sat. Since there is nothing else than Him, He is a-Sat as well. Thus, according to Shabda Nimaya.