Sandilya Vidya is meditating of atman in the heart as the creator and sustainer of the universe. Sarvam khalvidam Brahmam is the maxim to be achieved. The Purusha of infinite consciousness is the basis of all existence or the principle that illuminates and dissolves the life. The Purusha one aspires to be and wills to actualize is in the state of infinite and that is the life divine.

In this Vidya, the soul is envisaged as Spirit in its relation to its embodiment in life, to its encasement in mind as well as to its Source, Support, Power and Light in the all-pervading Purusha. It is the most comprehensive of all the Sadhanas and begins with the centre of the Spirit as soul, the seat of God the heart; it takes a survey of and aims at the realization of the All Spirit becoming the soul in each.

This Vidya further extends its form of meditation by conceiving of the Self as smaller than an atom and bigger than the universe, containing all works, desires, mind, life, odours, tastes, as being unspeaking and unconcerned, etc. Thus the Vidya is suited to Saguna Meditation, though by divesting it of such particular attributes it may be used for Nirguna Advaita Meditation also.

C.U. ( 3.1) is given below

Verily all this is Brahman; Tranquil, one must worship it as that from which this comes forth, as that into which this will be dissolved, as that in which this lives. This, the Soul of mine within the heart, is Brahman. Into Him I shall enter on departing hence.