This paper examines a notable expression often seen in the Early Upaniṣads and Early Buddhist texts, which consists of the four verbs; to see (√dṛś), to hear (√śru), to think (√man), and to discern (vi-√jñā). This examination mainly deals with Chapter VII of the Chāndogya Upaniṣad, in brief comparison to Chapter V of the Suttanipāta, as both of these texts contain abundant examples of the four-verb expression. The examination of the Chāndogya Upaniṣad shows both positive and negative uses of the four verbs. The positive use takes the four acts as referring to understanding objects through religious learning or practice. The negative denies any objectification in the light of the concept of ātman, which extends over this whole world including the agent and all objects. On the other hand, the Suttanipāta consistently discourages one from doing the four acts. In conclusion, this comparative examination helps to understand how the Buddha could develop the idea of an-ātman by criticizing the four acts.