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Purushottam Yoga :- SHLOK 17
17. But distinct is the Highest Spirit spoken of as the supreme Self, the: indestructible Lord who penetrates and sustains the three worlds.But the Highest Spirit is quite distinct from the two. He is the Supreme Self. He is Supreme as compared with the other selves set up by avidya, such as the physical body ; and He is the Self as constituting the unfailing Inner Consciousness of all beings. He is therefore known as the Supreme self in the Vedantas (Upanishads). The Highest Spirit is further specified thus: He is the Eternal Omniscient Lord, Narayana, who penetrates by His Vital Energy (Bala Sakti) the three worldsthe Earth (Bhuh), the Midregion (Bhuvah) and Heaven (Suvah)and supports them by His mere existence in them.Purushottama, the Highest Spirit, is a well known name of the Lord described above. Now the Lord, while showing, by a declaration of the etymology of the word, that the name is significant, shows what He reality is, I am the unsurpassed Lord.
Sri Shankaracharaya
17. The seed form which this Kshara attains at the time of Pralaya (dissolution of the universe) is the second group. That is called Akshara Purusha, because it exists in its Maya Roopa (form of appearance or apparent form) without being destroyed as along as Samsara exists (or till Self knowledge dawns).
Sri. Gangolli D.B
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