11.40 You, of infinite prowess and measureless heroic action, pervade all beings as their very Self and therefore, are, in reality all of them. Terms, naming all other entities, are truly naming You; for they, both sentient as well as non-sentient, constitute Your body, and as such are just Your modes. Therefore You alone, having them all as Your modes, are signified by all terms standing for them. In the texts, 'O by You of infinite form, is the cosmos pervaded' (11.38) and 'You pervade all, and hence are all' (11.40), it is clearly stated that the pervasion as the Self is the only rationale for speaking of them as one with You, in the sense of co-ordinate predication as in the text, 'You are the imperishable and also being and non-being' (11.37) and 'You are Vayu, Yama and Agni' (11.39).