Atha nityo narayanah| brahma narayanah| sivas ca narayanah| sakras ca narayanah| kalas ca narayanah| disas ca narayanah| vidisas ca narayanah| urdhvam ca narayanah| adhas ca narayanah| antar bahis ca narayanah| narayana evedam sarvam| yad bhutam yas ca bhavyam| niskalanko niranjano nirvikalpah nirakhyatah| suddho deva eko narayanah| na dvitiyo’sti kascit| ya evam veda visnureva bhavati| ya etad yajurveda sirodhite||
The eternal Sriman Narayana is Brahma (The Primary), Narayana is Siva (The Auspicious), Narayana is Sakra (The Master), Narayana is the immortal time, Narayana is the four points of compass and the points between. Narayana is zenith and nadir, the interior and exterior. Narayana is this all; what has come into existence and all that will come into existence. The inconceivable One, the unstainable One, the unimpaired One, pure One Supreme Godhead, One without second, The Supreme Lord Narayana. He, who has come to realized this, will come to Vishnu. Thus the head meaning of Yajurveda has been studied.
Note: Here we find mentioned some other devatas’ name. But we have to remember, this Sirah acts as a Vedic conclusion. By conclusive word of deva ekah or na dvitiyah, we know these different names only referred to One Personality. In other word the Sirah was saying, “That Brahma, you called as the supreme, is Narayana. That Siva actually Narayana. That Sakra actually Narayana. Etc.” The Rigveda Sirah considered different personalities, but one of them, that Sriman Narayana, was the Supreme Origin of all. The Yajurveda Sirah only talked about One Single Personality, by addressing Him with various name. Here we also can use the methods of Sri Madhvacharya to solve something seem like ambiguity or contradictive statements of the Vedas. We can understand the words as Niravakasha (have only one meaning) and Savakasha (may interpreted by some meanings base on context). Brahma, Siva, Sakra, etc. could be interpreted in several meanings. viz. the name of demigods; the descriptions of Narayana’s quality; or as various names of Narayana. The second and third meaning was fit in this context by considering the phrase deva ekah narayana na dvitiyah. We called Narayana Brahma, because He is The First Person. We called Him Siva because He is all auspicious, etc. But it doesn’t mean asvatantra (dependent) gods, named Brahma or Siva, etc. was equal or same as Narayana, the Paramasvatantra (The Supremely Independent). In conclusive word, this Sirah meditates on Lord Narayana’s kalyana-guna. Same as what we can find in Bhutattazhvar’s Irandam Thiruvanthadi.