Bhagavān Dattātreya continues:  

Brahman is always described as OM (ॐ) (please read about OM Mantra). OM is not just a mantra. It is a form of expressing Brahman. Upaniṣad-s have revealed the ultimate verdict of Advaita, which is “I am Brahman”. I am here refers to the Self within, which is devoid of any actions. It is only the mind and senses that act and not the Self within. Mind is the most dangerous thing which always cries about pains and unpleasant things that one experiences. Pleasure or pain is thus related to the mind and not to the Brahman or the Self within. Brahman has no inside or outside; It has nothing above nor below (meaning that It is indefinable; an object can be defined because it has a shape and form and the One that has no shape or form cannot be described. Even air can be described as we can feel the velocity of air. Similarly ākāśa can also be seen as it is full of subtle ethereal fluids, projecting it as blue colour). Brahman cannot be seen by performing rituals, as Brahman is devoid of forms (Shapes and forms of various gods and goddesses can only be imagined, as Brahman has no shape and form; mind is the reason for believing that there are innumerable gods and goddesses). Let us take the example of a wooden pot. Both the jar (clay) and the space within is only Brahman, as It is omnipresent. It is only the mind, that always differentiates between Brahman and non-Brahman (in reality, there is nothing called non-Brahman; this is the essence of Advaita). All dualities are due to the mind and when the mind is afflicted, it feels sorrow and pain. That is why, Dattātreya says throughout this chapter “O mind! Why are you crying, when everything is Brahman?” There is no difference between a student and a teacher; no difference between movable and immovable. Brahman is not divisible, as It cannot be divided (hence It is Omnipresent). I am (Bhagavān Dattātreya) not affected by good and bad. I am free from birth and death, hence I am free from life and its end. I am eternally pure and ubiquitous. I am free from emotions (emotions arise out of mind). I am Pure Consciousness (Brahman). (Consciousness is polluted by the mind, leading to duality such as good and bad, birth and death, etc.) The Purest form of Consciousness is Liberation, as there is nothing more than that.

There is no union or separation for me, no caste and creed, cause and effect, day and night. I am Pure Consciousness (hence no duality). I am not affected by different states of consciousness (awake, dream and deep sleep). I am not affected by virtue and vice (nothing is good or bad for an Avadhūta; but others are affected by their deeds and accordingly accrue karmas, either good or bad). I am not affected by richness nor am I affected by poverty. I am free from happiness or sorrow; pleasure and pain (these are dualities relating to the mind). I have no strengths or weakness. I am not affected by discriminations (discrimination is possible only when the mind is active). An Avadhūta talks about spotless Brahman only after rigorous meditation (An Avadhūta reaches this state only after dissolving his mind through intense meditation, which leads to realization of Brahman; this is called Liberation). Such an Avadhūta is Saccidānanda.

Chapter V of Avadhūta Gītā containing 32 verses is concluded.