sarvaṁ khalv idaṁ brahma
sarvaṁ khalv idaṁ brahma taj-jalān iti śānta upāsīta | atha khalu kratumayaḥ puruṣo yathā kratur asmil loke puruṣo bhavati tathetaḥ pretya bhavati sa kratuṁ kurvīta ||
(Chāndogya Upaniṣad: 3.14.1; cited in Prīti Sandarbha 51)
“All of this is verily Brahman, that from which everything manifests, by which everything is taken [i.e., into which everything dissolves], and in which everything exists. Therefore, be peaceful and meditate [upon Brahman]. Now, verily, a living being is made of intention (kratu). As is a living being’s intention in this world, so the living being becomes upon departing from here. [Therefore,] one should form an intention.”