According to the text of the Kaushîtakins the soul goes on to the world
of Vâyu, to the world of Varuna, to the world of Indra, to the world of
Prajâpati, to the world of Brahman. The doubt here arises whether Varuna
and the divinities of the following stages are to be inserted in the
series after Vâyu, in agreement with the order of enumeration in the
text of the Kaushîtakins; or at the end of the whole series as stated in
the Chândogya. Up. (IV, 15, 5), Varuna thus coming after lightning.--The
decision is in favour of the latter view because Varuna, the god of
waters, is naturally connected with lightning which dwells within the
clouds.--This terminates the adhikarana of 'Varuna.'