विप्रतिषेधाच्च ॥ ४५ ॥
vipratiṣedhācca || 45 ||
vipratiṣedhāt—Because of contradictions; ca—and;
45. And because of contradictions (the Bhagavata view is untenable).
Moreover the theory involves many contradictions. Sometimes it speaks of the four forms as qualities of the Atman and sometimes as the Atman itself.