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Yama starts with the choice between Shreyas and Preyas, which is good and pleasant. The concept of Shreyas - one which is good and Preyas - one which is pleasant, lure a sadhaka in different directions.  

Yama starts with the choice between Shreyas and Preyas, which is good and pleasant. The concept of Shreyas - one which is good and Preyas - one which is pleasant, lure a sadhaka in different directions.  

While Shreyas - good is difficult to endure and it leads one to the Brahman (Absolute) and he attains Moksha or liberation from samsara. Preyas on the other hand is pleasure and is intimately connected with the body, which prevents a sadhaka from choosing the good. It becomes very clear that one cannot pursue good and the pleasant at the same time, just as light and dark cannot be perceived in the same place.

While Shreyas - good is difficult to endure and it leads one to the Brahman (Absolute) and he attains Moksha or liberation from samsara. Preyas on the other hand is pleasure and is intimately connected with the body, which prevents a sadhaka from choosing the good. It becomes very clear that one cannot pursue good and the pleasant at the same time, just as light and dark cannot be perceived in the same place.<blockquote>एतद्ध्येवाक्षरं ब्रह्म एतद्ध्येवाक्षरं परम् । एतद्ध्येवाक्षरं ज्ञात्वा यो यदिच्छति तस्य तत् ॥ १६॥ (Kath. Upan. 1.2.16)</blockquote><blockquote>etaddhyevākṣaraṁ brahma etaddhyevākṣaraṁ param । etaddhyevākṣaraṁ jñātvā yo yadicchati tasya tat ॥ 16॥ (Kath. Upan. 1.2.16)</blockquote>Meaning : This letter (OM) indeed, is the Brahman and this is indeed the supreme. Knowing which one letter, one obtains what he desires. 

Yama being a Brahmanistha himself explains about Atma - which is difficult to understand as it is subtler than the subtlest and cannot be comprehended by any logical explanation. This omnicient "it" is not born, nor does it die. It does not come from anywhere and it does not become into anything, hence call "Asti" or "Exists". <blockquote>नैव वाचा न मनसा प्राप्तुं शक्यो न चक्षुषा । अस्तीति ब्रुवतोऽन्यत्र कथं तदुपलभ्यते ॥ १२॥ (Kath. Upan. 2.3.12)</blockquote><blockquote>naiva vācā na manasā prāptuṁ śakyō na cakṣuṣā । astīti bruvatō'nyatra kathaṁ tadupalabhyatē ॥ 12॥ (Kath. Upan. 2.3.12)</blockquote>Meaning : It cannot be attained (understood) through speech (words of expression), nor through mind (intellectual processes), nor through the eye (sense organs). How can It be known to anyone apart from him who speak of It as existing?

The knowledge, untouched by the outer objects, reveals itself to the man of concentrated mind on the utterance of the word OM. (ref 5) Yama being a Brahmanistha himself explains about Atma - which is difficult to understand as it is subtler than the subtlest and cannot be comprehended by any logical explanation. This omnicient "it" is not born, nor does it die. It does not come from anywhere and it does not become into anything, hence call "Asti" or "Exists". <blockquote>नैव वाचा न मनसा प्राप्तुं शक्यो न चक्षुषा । अस्तीति ब्रुवतोऽन्यत्र कथं तदुपलभ्यते ॥ १२॥ (Kath. Upan. 2.3.12)</blockquote><blockquote>naiva vācā na manasā prāptuṁ śakyō na cakṣuṣā । astīti bruvatō'nyatra kathaṁ tadupalabhyatē ॥ 12॥ (Kath. Upan. 2.3.12)</blockquote>Meaning : It cannot be attained (understood) through speech (words of expression), nor through mind (intellectual processes), nor through the eye (sense organs). How can It be known to anyone apart from him who speak of It as existing?

The idea is that "It" is not perceived in any way by external means. If the world had no root, this creation would be filled with non-existence and would be perceived as non-existent. However, this not being the case, creation is perceived as "existing", just as a pot produced from mrittika or earth are perceived as permeated with earth.  Therefore the Self, the root of the Universe, is to be realized as existing. Why? <blockquote>अस्तीत्येवोपलब्धव्यस्तत्त्वभावेन चोभयोः । अस्तीत्येवोपलब्धस्य तत्त्वभावः प्रसीदति ॥ १३॥ (Kath. Upan. 2.3.13)</blockquote><blockquote>astītyēvōpalabdhavyastattvabhāvēna cōbhayōḥ । astītyēvōpalabdhasya tattvabhāvaḥ prasīdati ॥ 13॥ (Kath. Upan. 2.3.13)</blockquote>Meaning : The Self is (primarily) to be realised as existing and then only as It really is. Of these two aspects, the true nature of It reveals itself to one who believes It as existing.<blockquote>यदा सर्वे प्रमुच्यन्ते कामा येऽस्य हृदि श्रिताः । अथ मर्त्योऽमृतो भवत्यत्र ब्रह्म समश्नुते ॥ १४॥ (Kath. Upan. 2.3.14)</blockquote><blockquote>yadā sarvē pramucyantē kāmā yē'sya hr̥di śritāḥ । atha martyō'mr̥tō bhavatyatra brahma samaśnutē ॥ 14॥ (Kath. Upan. 2.3.14)</blockquote>Meaning : When all the desires that are dwelling in one's heart cease to be present, then a mortal becomes immortal and attains Brahman here. <blockquote>अङ्गुष्ठमात्रः पुरुषोऽन्तरात्मा सदा जनानां हृदये संनिविष्टः । तं स्वाच्छरीरात्प्रवृहेन्मुञ्जादिवेषीकां धैर्येण । तं विद्याच्छुक्रममृतं तं विद्याच्छुक्रममृतमिति ॥ १७॥ (Kath. Upan. 2.3.17)</blockquote><blockquote>aṅguṣṭhamātraḥ puruṣō'ntarātmā sadā janānāṁ hr̥dayē saṁniviṣṭaḥ । taṁ svāccharīrātpravr̥hēnmuñjādivēṣīkāṁ dhairyēṇa । taṁ vidyācchukramamr̥taṁ taṁ vidyācchukramamr̥tamiti ॥ 17॥ (Kath. Upan. 2.3.17)</blockquote>Meaning : The Purusha, अन्तरात्मा indwelling Self called as Atma, of the size of a thumb, is ever seated in the heart of all living beings.  One should courageously separate Him from one's body like a stalk separated from the reed (Munja). Know that it is pure and immortal.  

The idea is that "It" is not perceived in any way by external means. If the world had no root, this creation would be filled with non-existence and would be perceived as non-existent. However, this not being the case, creation is perceived as "existing", just as a pot produced from mrittika or earth are perceived as permeated with earth.  Therefore the Self, the root of the Universe, is to be realized as existing. Why? <blockquote>अस्तीत्येवोपलब्धव्यस्तत्त्वभावेन चोभयोः । अस्तीत्येवोपलब्धस्य तत्त्वभावः प्रसीदति ॥ १३॥ (Kath. Upan. 2.3.13)</blockquote><blockquote>astītyēvōpalabdhavyastattvabhāvēna cōbhayōḥ । astītyēvōpalabdhasya tattvabhāvaḥ prasīdati ॥ 13॥ (Kath. Upan. 2.3.13)</blockquote>Meaning : The Self is (primarily) to be realised as existing and then only as It really is. Of these two aspects, the true nature of It reveals itself to one who believes It as existing.<blockquote>यदा सर्वे प्रमुच्यन्ते कामा येऽस्य हृदि श्रिताः । अथ मर्त्योऽमृतो भवत्यत्र ब्रह्म समश्नुते ॥ १४॥ (Kath. Upan. 2.3.14)</blockquote><blockquote>yadā sarvē pramucyantē kāmā yē'sya hr̥di śritāḥ । atha martyō'mr̥tō bhavatyatra brahma samaśnutē ॥ 14॥ (Kath. Upan. 2.3.14)</blockquote>Meaning : When all the desires that are dwelling in one's heart cease to be present, then a mortal becomes immortal and attains Brahman here. <blockquote>अङ्गुष्ठमात्रः पुरुषोऽन्तरात्मा सदा जनानां हृदये संनिविष्टः । तं स्वाच्छरीरात्प्रवृहेन्मुञ्जादिवेषीकां धैर्येण । तं विद्याच्छुक्रममृतं तं विद्याच्छुक्रममृतमिति ॥ १७॥ (Kath. Upan. 2.3.17)</blockquote><blockquote>aṅguṣṭhamātraḥ puruṣō'ntarātmā sadā janānāṁ hr̥dayē saṁniviṣṭaḥ । taṁ svāccharīrātpravr̥hēnmuñjādivēṣīkāṁ dhairyēṇa । taṁ vidyācchukramamr̥taṁ taṁ vidyācchukramamr̥tamiti ॥ 17॥ (Kath. Upan. 2.3.17)</blockquote>Meaning : The Purusha, अन्तरात्मा indwelling Self called as Atma, of the size of a thumb, is ever seated in the heart of all living beings.  One should courageously separate Him from one's body like a stalk separated from the reed (Munja). Know that it is pure and immortal.