In the opening verse we are introduced to the internal Haµsa (swan) and where the various aspects of OM (A,U,M) are constituent within the body together with its måtrå, sthåna, devatå and kalå (measure, place, deity and intonation). Although the practice of pråñåyåma is not referred to, with reference to other text we can assume that this practice is to be integrated together with the practice of Kumbhakas (retention of breath). These teachings are certainly instructions regarding the higher states of yoga since the criteria to qualify for the higher teachings may be the final goal for another practitioner:

When the mind has transcended the senses and inner organs, and the guñas is fully absorbed. When one is free from duality and mental fluctuations, then one should seek further guidance from his Guru and follow this practice in isolation from society.  (Verse 18-20)

Nothing regarding the external world is worth proceeding according to this Upanißad. It is the internal bliss of Brahma that is to be awakened and experienced for the ultimate release. A noteworthy point however is that in order to mature on that path, one is urged to face the consequences of ones Karmas without complaint. Intrinsically this means that making the most of every act one is engaged in, not hankering after specific results, nor wanting to be somewhere else, but simply cultivating a greater ‘presence’ in what one is doing in order to become more receptive of the underlying åtma-j≤åna (knowledge of the Self). Because the body, mind and senses are ultimately not real (on the highest level), a proper refinement and transcendence of them works best in association with embracing whatever Karmas one has accumulated rather than piling up new ones.

The real practice is thus to wear out ones pråråbda karmas, the accumulated karmas one has and be more present with them in order to reach the greater reality of Brahman:

Then as the pråråbhda (karmas) are worn out, he who is the absorbed in the sound of Pråñava (OM) together with Brahman, the auspicious resplendent light, will he himself shine like the sun, once the (obstacles) clouds are dispersed. (Verse 29-30)

A brief reference to the siddhåsana posture and vaiΩñavîmudrå is done for further preparation in the practice and then one should learn to hear the internal sound of the right ear. In the initial stages the internal sounds will be of a gross loud nature, but as one progress develops they will be more like the sound of a vîñå, flute or the tinkling of bells. According to ones capacity to center the mind in the internal sound ones superficial thoughts may diminish and one may experience an indifference to external objects. The focus on internal sound is equated to the sharp tool a mahout uses to control a wild elephant and the internal absorption will help to catch hold of the mind and reveal its inmost resplendent essence:

Once the mind becomes absorbed in the sound, that gives rise to Prañava, is nothing but Brahman and the source of light, it reaches the superior state of Vißñu (Verse 46-47)

Beyond this state is the inmost superior state, the soundless parabrahman = paramåtmå, which is the inmost illuminator of the mind. As long as the mind exists, it exists together with sound (vibration), yet once the sound is refined and transcended one may reach a more elevated state of mind  (unmanî) where the inmost essence of Brahman becomes ones center of gravity rather than its external fluctuations. Here there no separate thoughts nor actions as one merges with the sound of Brahman:

When the internal gaze (d®ß†i) becomes firm without external support, the breath becomes still free of effort and the mind (citta) becomes steady without any support, then (the practitioner) becomes the sound of the resplendent inmost Brahman (verse 56).

Thus concludes the Nådabindu Upanißad.