In this short book, Shankaracharya has explained the fundamental building blocks of all the entities as outlined in Vedic philosophy. This diverse world which consists of innumerable living and non-living entities, is nothing but an aggregate of these building blocks. Same observation holds for our bodies and its parts. He discusses the creation, composition and characteristics of our mind, intellect, memory and ego. He talks about the three different type of bodies we possess during waking, dreams and sound sleep. Along the way, he shows that which is not created is what we actually are. Our reality is beyond is beyond all bodies and definitions. Why we are not able to identify with this unborn and timeless reality now and how can we know it is the next set of important questions which he answers. And, then he answers the questions like what happens when we know the reality ourselves and how is it intrinsically different from the perception of reality of an ordinary person. It can serve as a concise, excellent and essential reference on Vedic philosophy which can help in understanding other Vedic texts. Clarity of basic concepts leads to swift and sound progress towards our non-dual reality. In this eternal oneness, there is no distress and delusion but the bliss and knowledge abound. We are this reality now but unaware of it due to our lack of focus. Once we understand it, it shines forth as if the sun has just come out of dark clouds of ignorance.