*/ III Book ॥ भृगुवल्ली ॥ || bhṛguvallī || Third Book - Bhṛgu vallī The special feature of the third book of Taittirīya Upanishad, i.e., Bhrigu- Valli is the mention of the five sheaths, Koṣas, of the Ātman. The Vedāntic doctrine of three bodies i.e., causal, subtle and gross, and five sheaths or Koṣas, via, the gross physical body, the