"Sarira Brahmana of "Brihad-Aranyaka-Upanishada" mainly describes the process of utkranti, i.e. the soul eligible for liberation coming out of his last body [उत्क्रान्ति - utkrAnti - "dying, passing away"].
When the death is close, the Supreme God present in the right eye moves to the heart. Then, the jiva ceases to function. Similarly, the other senses also cease to function. The jiva also moves to the heart.
The God and the jiva becomes one with the forms of the God and jiva respectively that was already at the heart. Then the tip of heart of jiva shines, then the God moves out of the body taking the jiva with him through the eye, head or through some other part of the body depending upon the world the particular jiva is destined to go.
The God destroys the ignorance of the jiva and enables him to move from gross body to svarupadeha. Just as a goldsmith purifies the gold and gives it a bright form, the God purifies the jiva and gives him an auspicious form.
After describing utkranti as narrated above, the glory of the Supreme God as विज्ञानमय, मनोमय [vij~nAnamaya, manomaya] etc., is described.
These adjectives are put negatively also as तेजोमय, अतेजोमय, काममय, अकाममय [tejomaya, atejomaya, kAmamaya, akAmamaya] etc., to show that the God has NO ordinary or Prakrita attributes but has Aprakrita attributes.
Describing the majesty of the God in this way, the fate of the unliberated soul involved in transmigration is also described to contrast it with the liberated.
While describing the glory of the God verses from other Upanisads i.e., Isavasya, Katha etc. are quoted. A hymn from the Rigveda is also quoted. Thus, this Brahmana delineates utkranti and the glory of the God to be meditated upon by the liberated".
Cited from
"Essentials of Upanishads according to Sri Madhvacharya's Bhasya"
