The third chapter is a metaphysical dialogue between ten ancient sages, on the nature of Reality, Atman and Mukti. Paul Deussen calls the presentation of ancient scholar Yajnavalkya in this chapter "not dissimilar to that of Socrates in the dialogues of Plato". Among other things, the chapter presents the theory of perceived empirical knowledge using the concepts of "graha and atigraha" (sensory action and sense). It lists 8 combinations of graha and atigraha: breath and smell, speech and name (ideas), tongue and taste, eye and form, ear and sound, skin and touch, mind and desire, arms and work respectively. The sages debate the nature of death, asserts the third chapter of Brihadaranyaka Upanishad, and whether any graha and atigraha prevails after one dies. They rule out six, then assert that one's ideas (name) and one's actions and work (karma) continues to affect the universe.