The second chapter of the Upanishad is the conversation between Lord Siva and Lord Kumara who asked the former to explain about Chinmatra or the partless-one-essence which is indivisible.
What is Chinmatra
Lord Siva replies. The Chinmatra is the visible objects, the world, the existence. It is Atman or Self, the mantra and its action, knowledge, water, Earth, Akasa, the books and the three Vedas. It is the Brahman or Supreme Being, the vow of austerity, the Jivatman, one that has no origin (unborn), Lord Brahma, Lord Vishnu, Lord Rudra, I , Atman, Guru, inference, radiance, body, Manas, Chitta, Pleasure, Vidya, imperishable, transcendent, supreme, the gross, the subtle, that ought to be preferred, and everything. There is nothing other than Chinmatra. Nothing is there. This is ought to be known.
It is I. It is you. It is mysterious. It is the knower. It is the knowledge. Mother, Father, Brother, Husband, Sutra, Viraj. It is the head, the body. It is within and it is without. It is complete. It is the nectar. Clan. Home. Sun. Moon and stellar region. It is the corn-field. Tranquil. Patience. Quality. Witness. King. City. Kingdom. Om. Chanting. Meditation. Radiance. Wealth. Oblation. Victory. Heaven. Atman.
It is Absolute Consciousness
It is absolute consciousness. Conceiving all things as Chinmatra is absolute consciousness. All the world is absolute consciousness. Matter and time are absolute consciousness. Everything is absolute consciousness. Self is embodied-consciousness.
Sarvam Chinmatra Mevahi
Apart from consciousness, there is no desire, no knowledge, no mantra, no God, No truth, No treasure or like. Everything, whatsoever it is or wheresoever it is, to the extent it goes, is absolute consciousness. Distance makes no barrier.
The main teaching of the Upanishad lies in this chapter. It is everything is absolute consciousness only. Everything is Chinmatra only. Meditate upon that, the absolute consciousness, the indivisible-one-essence. Our sages declare, All Gods are Chinmatra only. Call THAT by any name. Ishvar, Allah or Christ. All are Chinmatra only. Meditate upon that Chinmatra.
Reference: Sanskrit Text Reference