This section is from the book "Mahanirvana Tantra (Tantra of the Great Liberation)", by Translated by Arthur Avalon (Sir John Woodroffe). Also available from Amazon: Mahanirvana Tantra: Tantra of the Great Liberation.
The human body is Brahma-para, the city of Brahman. Ishvara Himself enters into the universe as jiva. Wherefore the maha-vakya "That thou art" means that the ego (which is regarded as jiva only from the standpoint of an upadhi) is Brahman.
 
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