Drg-Drshya-Viveka 21

'Existence-Consciousness-Bliss' is the same in space, air, fire, water and earth, and in deities, animals, man etc. Only their names and forms differ. - Verse 21

Excerpt From Commentary

The special quality of space is sound. Similarly, the special qualities of air, fire, water and earth are touch, forms, taste and smell respectively. They differ from each other in their names and forms. The names and forms are the product of maya - in fact, name and form is maya. But Existence-Consciousness-Bliss is common to all. The five elements combine to form the world of things and beings. A book differs from the pen in its name and form, not in its is-ness, awareness, or dearness. 

Tiryan means horizontal. Animals are tiryan as their head, heart, stomach and senses are in the same level, and parallel to the ground. All their organs enjoy equal importance in life. Thus, they are guided by instincts rather than the head or heart.

Man stands perpendicular to the ground. His senses, stomach, heart and head are placed one over the other. The head being the topmost is the main guiding factor. His intellect can develop to discriminate the Real from the unreal. Next is the heart: it is the seat of emotions. Emotions, however, should not be allowed to run amuck. They should be steered by the intellect in the right direction and allowed appropriate expression, so that one should sympathize with another in sorrow but not weep endlessly with him. Next is the stomach. Stomach symbolizes desires - the more you feed it, the more it grows. The forelegs of the animal become the hands in man. He is capable of creative work whereby he can help himself and others.

Now commences the topic of meditation. 

Ignorance about our true nature is removed by Knowledge. Knowledge is gained when we lsiten to vedanta (shravana) at the feet of the guru. We hear with our ears, but in listening, an alert and subtle mind should support the ears. By listening, the subject matter of the scriptures should be well ascertained. 

Reflection (manana) removes all doubts regarding the nature of the Truth. Even after having comprehended and ascertained the nature of the Truth, we are unable to abide in it. We identify with the body due to habitual error (viparIta dhAraNA), and suffer despite knowing that we are infinite Bliss! 

The practice of meditation is done to remove this notion (jiva-hood notion strengthened in innumerable lifetimes).