The sentence "That thou art," does not enjoin the contemplating of Jiva as Isvara or vice versa, because there is no word or particle in the passage warranting such an interpretation. On the other hand, the word 'art' occurring in the passage signifies, not a command in the imperative, but a law of nature, a matter of fact.

If it were only by courtesy that Jiva is spoken of as one with Isvara, then there would be no occasion to emphasise the statement as is done in the Upanishad (Vide Chhandogya-Upanishad, 6) by way of reiterating it in nine different sections treating of the subject from as many standpoints. A statement made for courtesy's sake cannot bear emphasis by reiteration.

The reason why the sentence can be interpreted in none of the foregoing alternative ways is stated as follows:

25. For, Isvara is declared in the Sruti to have Himself entered into the universe as Jiva.

Wherefore the sentence 'that thou art' signifies that the Ego, regarded as Jiva only when viewed in relation to an upadhi, is in fact identical with Brahman.

Atman identified with the body, etc, by ignorance.

25-26. When Atman becomes blended with the aggregate composed of Deha (body), Indriyas (sense-organs), Manas (mind), Buddhi (intellect), Prana (vitality), and Ahankara (egoism), the aggregate itself is regarded by the ignorant as the Atman, just as a piece of wood or a metallic mass blending with fire is regarded as the fire itself.

Atman's manifestation in the five Kos'as.

Now, by way of distinguishing the essential nature from the accidental aspects of Jiva and Isvara, the Vartikakara proceeds to show that the teaching of Sruti as to their identity is founded on fact:

27. Entering the Annamaya-kosa, the

physical body, Atman becomes self-conscious as stout, youthful, lean, dark, as belonging to a distinct caste and a religious order.

28. And in the Prana-kosa, in the vital body, He feels thus: I am alive, I feel hungry, and thirsty. In the Manomaya-kosa, in the body of thought, Atman feels: I doubt, I feel sure, I think.

29-30. Entering the Vijnanamaya-kosa, He dwells in the consciousness "I understand." And in the Ahankara, the Ego, called Anandamaya-kosa, the body of bliss, in virtue of His former good deeds and ways of devotion He joys in the consciousness "I am happy."

30-31. Thus garmented with the five kosas (sheaths), with five coats as it were, the Paramesvara, the Supreme Lord, though all-pervading, appears as though He were limited by them.

31-32. As the sun, entering water, appear as many, so, entering the bodies, does Isvara appear as many.

Jiva and Isvara one in essence.

32-33. To speak of them as the cause and the effect is to define them by their accidental attributes, like defining the moon as being on the branch of a tree. Never is this deemed an essential definition.