Iishvara In other words the primary meaning of that is the sagunaa Brahman or Iishvara.44 The direct meaning of the word ‘Thou’ (tvam), in the context of the Brahadaaranayaka Upanishad is Sevetaketu, the son of Uddalaka, who is the hearer of this Upa-nishadic statement and the one to whom this aphorism is addressed. Thus, ‘Thou’ directly refers to any individual who is a willing hearer of the scriptures as taught by the teachers. In other words, ‘Thou’ primarily conveys the idea of ‘jiiva’, the individual soul. It is associated with the individual body, has little knowledge, and is characterized by the limitations such as birth and death, hunger and thirst, pain and pleasure. The term, ‘art’ (asi) states merely a complete identity of the ‘That’ and the ‘Thou.’ Thus, the direct sense of this Vedaantic saying ‘tat tvam asi’ (That art Thou) points to the identity between Ishvara and jiva.45 http://www.crvp.org/book/Series03/IIIB-1/chapter_ii.htm