Then Tara Singh discusses all those forms and meanings of the term, which had come into use by his time. To interpret the term, he follows two methods : one is to break the word into maximum possible parts and then to interpret each part, and die second is to expound its meaning and usage in the context of grammar. The tract concludes with Tara Singh`s view that God is, in all the traditions followed by theists. One ; only the names differ. He argues that Durga in Guru Gobind Singh`s verses is not the goddess, but the Supreme Being who is the creator of Durga the goddess and die gods such as Siva and Visnu.
1. Tara Singh Narotam, Gurmat Nirnaya Sagar, Rawalpindi, n.d