Kaṭha Upaniṣad 105

105

ata etad dhy evākṣaraṃ brahmāparam etad dhy evākṣaraṃ paraṃ ca / tayor hi pratīkam etad akṣaram / etad dhy evākṣaraṃ jñātvopāsya brahmeti, yo yad icchati paramaparaṃ vā tasya tad bhavati / paraṃ cej jñātavyam aparaṃ cet prāptavyam ///1,2.16 //

Shankara’s Commentary:
Com.—Therefore, the word, indeed, is Brahman, (manifested). This word, indeed, is also the highest- Brahman. For, this word is the substitute for both of them. Whoso worships this word as Brahman obtains what he wants, i.e., the manifested or the unmanifested Brahman. If it be unmanifested, it should be known; if it be manifested, it should be reached.