11.37 Ca, and; since You are the Primal Creator, the Cause, api, even; brahmanah, of Brahma, of Hiranyagarbha; therefore, kasmat, why, for what reason; should they na nameran, not bow down; te, to You; mahatman, O exalted One; gariyase, who are greater (than all)! Hence, why should these not bow down adi-karte, to the first Creator? Therefore You are fit for, i.e. the fit object of, delight etc. and salutation as well. Ananta, O infinite One; devesa, supreme God; jagannivasa, Abode of the Universe; tvam, You; are the aksaram, Immutable; tat param yat, that which is Transcendental, which is heard of in the Upanisads;-what is that?-sad-asat, being and nonbeing. Being is that which exists, and non-being is that with regard to which the idea of nonexistence arises. (You are) that Immutable of which these two-being and non-being-become the limiting adjuncts; which (Immutable), as a result, is metaphorically referred to as being and non-being. But in reality that Immutable is transcendental to being and non-being. 'That Immutable which the knowers of the Vedas declare' (8.11; cf. Ka. 1.2.15)-that is You Yourself, nothing else. This is the idea. He praises again:

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11.37 And why should they not bow down to You, O exalted [i.e. not narrow-minded.] One, who are greater (than all) and who are the first Creator even of Brahma! O infinite One, supreme God, Abode of the Universe, You are the Immutable,being and non-being, (and) that which is Transcendental.