विशेषणभेदव्यपदेशाभ्यां नेतरौ ॥ २२ ॥
viśeṣaṇabhedavyapadeśābhyāṃ netarau || 22 ||
viśeṣaṇa-bheda-vyapadeśābhyāṃ—On account of the mention of characteristic qualities and differences; na—not; itarau—the other two;
22. The other two (viz. the individual soul and the Pradhana) are not (referred to in the passage), because the characteristics of Brahman and the difference (of the Being which is the source of all beings from the individual soul and the Pradhana) are mentioned.
“That heavenly person is without body, comprises the external and the internal, is birthless, without the vital force and without mind, pure, higher than the high Imperishable” (Mu. 2. 1. 2).
Epithets like ‘heavenly’, ‘birthless’, ‘pure’, etc. apply to Brahman and not the individual soul, which considers itself limited, impure, corporeal, etc. “Higher than the high Imperishable (Pradhana)” shows that the source of all beings spoken of in the last Sutra is not the Pradhana but something different from it.