सर्वेषामेव गन्धानां पृथिवी हृदयं सर्वेषामेव रसानामापो हृदयं सर्वेषामेव रूपाणां तेजो हृदयं सर्वेषामेव स्पर्शानां वायुर्हृदयं सर्वेषामेव शब्दानामाकाशं हृदयं सर्वेषामेव गतीनामव्यक्तं हृदयं सर्वेषामेव सत्त्वानां मृत्युर्हृदयं मृत्युर्वै परे देव एकीभवतीति परस्तान्न सन्नासन्न सदसदित्येतन्निर्वाणानुशासनमिति वेदानुशासनमिति वेदानुशासनम्
sarveṣāmeva gandhānāṃ pṛthivī hṛdayaṃ sarveṣāmeva rasānāmāpo hṛdayaṃ sarveṣāmeva rūpāṇāṃ tejo hṛdayaṃ sarveṣāmeva sparśānāṃ vāyurhṛdayaṃ sarveṣāmeva śabdānāmākāśaṃ hṛdayaṃ sarveṣāmeva gatīnāmavyaktaṃ hṛdayaṃ sarveṣāmeva sattvānāṃ mṛtyurhṛdayaṃ mṛtyurvai pare deva ekībhavatīti parastānna sannāsanna sadasadityetannirvāṇānuśāsanamiti vedānuśāsanamiti vedānuśāsanam
Of all smells the earth is the heart; of all tastes the waters are the heart; of all forms fire is the heart; of all touches wind is the heart; of all sounds space is the heart; of all movements the unmanifest is the heart; of all beings death is the heart. And death becomes one in the Highest God; beyond that — neither the existent, nor the non-existent, nor the existent-and-non-existent. Such is the teaching of nirvāṇa, such is the teaching of the Veda, such is the teaching of the Veda.
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A short list built on a single word: hṛdaya, “heart”.
Heart here names not a place in the chest but the core — that by which a thing essentially is. Of all smells the heart is the earth; of all tastes — the waters; of forms — fire; of touches — wind; of sounds — space. This is the usual correspondence in the śāstras of the five elements and the five properties, and we met it already in the fifth khaṇḍa.
Sixth is named something unexpected: “of all movements the heart is the unmanifest”. Every going, every change of place comes down to what is not yet manifest; movement is the unmanifest coming forth.
And seventh — that for whose sake the list was composed: “of all beings the heart is death”.
The word is chosen mercilessly. Not “the end of beings” and not “the lot of beings”, but precisely the core: what is chief in them, if one gets to the centre. Every living thing is so built that in its very core lies mortality.
And at once — the only thing that can be said to this: “and death becomes one in the Highest God”. The list does not stop at death, as any sober view would. The core of beings has, in its turn, a core of its own.
This line is repeated in the book four times — in the eleventh, thirteenth, fourteenth and fifteenth khaṇḍas — and each time it stands in the same place: right after death. The Upaniṣad seems unable to utter the word “death” without speaking through to the end.