There are four seats of consciousness in the Purusha. These are the navel, the heart, the throat and the head.
Swami Madhavaananda refers to Patanjali’s seven planes in the ascent of the mind towards perfection in concentration. In this case the four seats are identified with the four states of consciousness like the waking state etc. The Brahman shines in the four states known as waking state, dreamless sleep and sleep with dream or REM sleep and Turiya.
Brahmaa is identified with the waking state. The dreaming state is identified with Vishnu. Brahman is Rudra in the dreamless sleep. Brahman is the eternal non-decaying presence in the fourth state, Turiya.
Brahman is the Sun, the Vishnu, the Ishvara, the Purusha and the Praana. He is the Jiva (the life principle), the fire. He is resplendent and shines in all these. By itself Brahman is devoid of mind, without hands and feet, and of light.
The worlds neither exist nor are nonexistent for/in Brahman. Likewise are the Vedas, Devas, or the rituals, parents, daughter-in-law, or chandaala, or the son of Pulkasa etc neither existent nor are non-existent. (The Brahman is not limited by any concepts, inclusive or exclusive.) The supreme Brahman shines in singular splendor.
(Brahman is represented in the form of different forms of ‘space’ or akasha.) In the ‘space’ of the heart Brahman is vignyana (higher or discriminative intelligence). He is the ‘opening’ or point of access to the Supreme Being. In Him all these (the worlds) move about and evolve. Brahman is the connecting (thread) in which the universe is strung. (Brahman is the bedrock on which the Universe is founded.)
Brahman is beyond the control of the Gods, Rishis and pitrus (ancestors).
One who is aware of this knows Brahman (meaning everything)
To sum up: Brahman covers all states of existence (waking and sleep and REM). Brahman includes all the gods, like Sun, Vishnu and Rudra.Brahman includes in himself space. Brahman is neither inclusive nor exclusive of human concepts/perceptions. End of the prosaic part of the Upanishad.