रूपोपन्यासाच्च ॥ २३ ॥
rūpopanyāsācca || 23 ||
rūpopanyāsāt—Form being mentioned; ca—also.
23. Also because (its) form is mentioned (the passage under discussion refers to Brahman).
Subsequent to the text quoted in the previous Sutra we have the following text, “The Person indeed is all this—sacrifice, knowledge, etc.” (Mu. 2. 3. 10) which shows that “the source of all beings” referred to in the text under discussion, is none other than the Supreme Lord or Brahman, because it is the self of all beings.