This Kāņda has more information on the New and Full Moon Sacrifice discussed in TS (1.1) and the Soma-sacrifice dealt with in TS (1.2)-TS (1.4).

We give here some highlights from the point of view of the spiritual-psychological understanding of the Veda.

Since yajňa is the subject matter of the entire Veda, there are many references to it. The symbolism of yajňa is referred to in many verses:

Vişhņu is sacrifice, (3.5.1, 3.1.10),

Yajňa is the sacrificial body of Indra, (3.37),

Prajāpati is yajňa, (3.2.3),

Yajamāna is the āhavanīya fire, (3.1.3),

Gods perform yajňa, (3.3.2).

The TS clearly states that, "yajňa should be harmless' (3.1.9).

There are several passages indicating the role of prāņa such as (3.1.4), (3.1.7), (3.2.3), (3.5.2), (3.5.9); (3.5.10) states, “prāņa moves towards yajňa, vāmadevya sāman energises prāņa, prāņa energises the yajňa''.

There are several indications for the role of metres, chanting, udgīta etc., in (3.1.2), (3.1.6), (3.1.7), (3.2.9).

There are several philosophical passages such as, “the concept of ŗtam (Truth in movement) (3.3.5)'', "the concept of Beyond, (3.3.6)'', “medha mantrās, (3.3.1)'', ‘beauty, (3.3.8)', "Soma is generated for whole world, (3.2.8)'', "making offerings to Gods expecting the fulfilment of desires is not right, (3.2.8)'', “speech from silence, (3.2.5)'', fourth realm, (3.4.2)'', “existence and non-existence, (3.5.8)''.

In the Veda, Gandharvās and Apsarasās are not their counterparts in the Purāņās.  The entire anuvāka (3.4.7) describes their dual role as the Puruşha-Prakŗti pair.

The symbolism of Gods is given in several places such as (3.5.8). “Prajāpati is all the deities, (3.5.9)''. The anuvāka (3.4.10) describes the role of Vāsţoşhpati who is the deity of journey and the house in the Veda.

(3.4.6) and (3.4.8) mention the role of kingdom and that which supports the kingdom (rāşhţrabhŗt).

There are anecdotes involving ŗşhīs in (3.1.7), (3.1.9) and the conflict between Gods and Asurās in (3.4.6).

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