After having said that Śakti can lead to Śiva, this sūtra explains how the Yogī realizes the universal consciousness, which is not different from Śiva consciousness.

Dṛśyaṁ śarīram दृश्यं शरीरम् (sūtra I.14)

Dṛśya means the visible or objective world and śarīra means body. This also continues to discuss about the Yogī, who has the kind of will power discussed in the previous sūtra. For such a Yogī, all that are visible to him are one with his own body. This Yogī does not consider the objective world as something different from his very own body. This is because he has aligned his own consciousness with the consciousness of Śiva, also known as universal consciousness. Unless universal consciousness pervades in him, it is not possible for him to perceive the objective world as his own body. He now realises ahaṁ idaṁ, where ahaṁ (ahaṁ means I) refers to the Yogī and idaṁ (this) refers to the objective world. From the point of view of the Yogī, who feels “I am this” (I am this universe), where this refers to the objective world. In the order of tattva-s, this stage comes under sadaśiva tattva (5/36).  The Yogī is known at this stage as mantra maheśvara. Mantra maheśvara is the sixth of seven states of perceivers known as paramātṛin-s. When the Yogī enters this state, he will not descend from this state. The Yogī now affirms “I am the Universe”.  He is able to reach this state because of his will power as discussed in the previous aphorism, as a result of which his māyā has been destroyed. Destruction of māyā had led this state of identifying himself with the universal consciousness. To put this simply, the Yogī looks at the universe through the eyes of Śiva. Yogī’s inner consciousness becomes one with the objective world. Duality or māyā that was responsible for causing duality has already been dissolved due to the power of his will, as discussed in the previous sūtra.

Vijñānabhairava (110) says, “Just as waves arise from water, flames from fire and rays from the sun, the universe has originated from Bhairava.” As per this saying, Bhairava (Śiva) is not different from the universe. In the same way, the perception of the Yogī is not different from the perception of Śiva.

Spanda-Kārikā (II.4) also highlights this state of the Yogī. It says, “The Yogī always abides in universal consciousness”.  The Yogī truly understands “sarvaṁ īśvara mayaṁ”.