Shrutirahasya 3.1.2

3.1.2

ubhaye'pi kāṇvā mādhyandināśca enaṃ 'vijñāne tiṣṭhannityiādinā prakāreṇāntaryāmiṇo bhedenaiva
jīvamadhīyate | niḥsaṃdehārthamubhayagrahaṇam | 'yo vijñāne tiṣṭha'nniti kāṇvāḥ | 'ya ātmani
tiṣṭha'nniti mādhyandināḥ | vijñānātmaśabdayoḥ śarīraparatvena tayorbhedasya spaṣṭatvāditi bhāvaḥ
etena śārīro jīvaḥ 'antaryāmyakṣara iti siddham | tathācākṣarasyākṣarātparatvena puruṣottamasya ca
pratipādikā śrutiḥ | 'yattadadreśyamagrāhyamagotramavarṇamacakṣuḥśrotraṃ tadapāṇipādaṃ nityaṃ vibhuṃ sarvagataṃ
susūkṣmaṃ tadavyayaṃ paripaśyanti dhīrā' ityuktvā 'yathorṇanābhiḥ sṛjate gṛhṇate ca yathā pṛthivyāmoṣadhayaḥ saṃbhavanti | yathā sataḥ puruṣātkeśalomāni tathākṣarātsaṃbhavantīha viśva' mityakṣarasvarūpaṃ
nirūpya 'akṣarātparataḥ para' ityuktam | kṣarāt parato'kṣarāt paraḥ puruṣottama ityarthaḥ | anena
paratvopapādanena spaṣṭaṃ puruṣottamasvarūpamuditam | tenākṣarasya brahmatvaṃ tasmātparabrahmatvaṃ puruṣottamasyeti | kiñcaitadvai tadakṣaraṃ brāhmaṇā abhivadantyasthūlamanaṇvamahasva'mityādinā kṣarasya brahmatvaṃ
śrutau nirūpitam | etena kṣarākṣaranirūpaṇena mtāntaraṃ nirastam | taduttamāśrayabhūtaṃ mukhyasvarūpamāha 'uttamaḥ puruṣastvanya' iti | tuśabdaḥ pūrvato bhedaṃ darśayati | etābhyāmanyo vilakṣaṇo'mitasaccidānandātmā puruṣottamaḥ nirastasamastavikṛtiravyayaḥ īśvaro'śrutaiśvaryo vibhinnadharmāśraya