All This Is That

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All This Is That is a Beach Boys song from the 1972 album Carl and the Passions – So Tough. It was released on May 15, 1972 and recorded from December 1971 to about April 1972 at the Beach Boys Studio in Los Angeles. The track is about four minutes long and blends rock, pop, and R&B. It was written by Al Jardine, Carl Wilson, and Mike Love, and produced by Jardine and Wilson.

The song’s ideas come from Maharishi Mahesh Yogi’s Transcendental Meditation and the Robert Frost poem The Road Not Taken. Jardine has explained that the poem’s theme of choices and taking risks inspired him, and the Maharishi’s teachings added the sense that all beings are one, summarized in the line “I am that, thou art that, all this is that.” Carl Wilson contributed a soaring vocal ending.

Mike Love has said that during a stay in New York studying with the Maharishi, he and Jardine wrote several songs for the album, including All This Is That. The lyrics reflect Hindu/Buddhist ideas of unity and the concept of universal creative intelligence, with the music aiming to create a meditative mood.

Reception has been limited in scope. The song wasn’t a big hit and isn’t considered typical Beach Boys material. Some later critics view it as a notable achievement, praising its calming feel, strong vocal harmonies, and airy melody, with particular attention given to the "Jai guru dev" moment for its mood.