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The Moon is conceived as his form or body. It is established that "the Sun is the form of the Moon" because the Moon, being composed of water, is said to be devoid of its own light; the expansion and spread of moonlight in it is due to the reflection of the Sun's rays. As stated by the Teacher referring to Varahamihira himself in the Great Compilation Brihat Samhita: a foundational encyclopedic work on omens and natural astrology:
"One half of the Moon, which is always situated below [the Sun], is made white by the rays of the Sun. The other half is dark due to its own shadow, like a pot placed in sunlight. As the Moon leaves the vicinity of the Sun, whiteness attaches to its rear. Because of the Sun, the Moon's light appears from the bottom upward during its rising. In the watery Moon, the rays of the Sun are reflected and destroy the nocturnal darkness, like rays reflected from the surface of a mirror inside a house."
And so it is said in the Treatise of Bhaskara Bhaskara Siddhanta: a major work on Indian astronomy:
"Due to contact with the Sun's rays, this orb of nectar the Moon shines with moonlight in the direction of the Sun. In the other direction, it is as dark as a young girl's hair, like a pot in sunlight darkened by the shadow of its own form."
And so it is in the Veda the most ancient sacred scriptures of Hinduism: "The Sun-rayed Moon is named Sushumna." Alternatively, he is conceived as the form of the Moon-bearing Lord Shiva/Mahadeva. Since the Lord is "Eight-formed" Ashtamurti: the eight manifestations of Shiva—namely Earth, Water, Air, Fire, the Sacrificer, Space, the Moon, and the Sun—therefore the Sun is the form of the Great Lord. "Of the Moon-bearer" is the correct reading.
Furthermore, he is the Path of those who do not return to birth. Those who have no rebirth are the liberated ones; he is their path, meaning the Gateway to Liberation Moksha. For there are two types of paths: the Path of the Gods Devayana and the Path of the Ancestors Pitriyana. There, the Moon is the gateway for the Path of the Ancestors, by which those going to heaven travel. The Sun is the gateway to Liberation. For by piercing the solar orb, they become sharers of liberation and reach the gate of freedom. And so says the Holy Vyasa in the Great Bharata Mahabharata: "The gateway to heaven, the gateway to progeny, the third heaven."
He is the Soul of the knowers of the Soul. Those who know the Soul are the Yogis; for them, he is the Soul, the principle of consciousness. He resides within the heart in the form of light and life-breath Prana. And so says the Revelation Shruti/Veda: "The Sun is the Soul of the moving and the unmoving." The Sun alone is the soul of the world, both animate and inanimate.
He is the Sacrifice of the sacrificers. For those who perform sacrifices, he is the Sacrifice itself. As stated by Manu the legendary lawgiver:
"An offering cast properly into the fire reaches the Sun. From the Sun, rain is born; from rain, food; and from that, living beings."
He is the Lord of the immortal lights. The "immortals" are the Gods; the "lights" are the planets and stars. He is their Lord, meaning their Chief. For all those of divine origin pay him attendance. The daily rising and setting of the planets and stars are solely under his control. As it is said:
"The Sun is a globe of light; the globes of the planets, stars, and water are seen to be luminous only because they are illuminated by the Sun's rays."
Thus, due to his abundance of qualities, he is the Lord of the immortal lights. He is the Master of the destruction, origin, and maintenance of the worlds. The "worlds" refer to the Earth and others; he is the Master—Vishnu—in their destruction (dissolution), origin (creation), and maintenance (preservation). He is the Lord of the past, present, and future time—