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Purushottam Yoga :- SHLOK 18
18. Because I transcend the perishable and am even higher than the imperishable, therefore am I known in the world and in the Veda as Purushottama, the Highest Spirit. Because I transcend the perishable, the Tree of illusory samsara called Asvattha, because I am higher than even the imperishable which constitutes the seed of that Tree of the illusory samsara, because I am thus superior to the perishable and the imperishable, I am known in the world and in the Veda as the Highest Spirit: devotees know Me as such, and the poets, too, incorporate this name in their poems and other works. The Glory of Selfknowledge. Now the Lord speaks of the fruit accruing to him who realizes the Self as described above:
Sri Shankaracharaya
18. Paramatma or the Absolute Self alone, who is illumining these two, namely Kshatra and Akshara, who is providing or proffering existence or them from His own Existence or Being and who is their essence without having any deformation (change of form), is the third group which is of an extremely different nature other than these two. As Kshatra and Akshatra have borrowed existence, both those groups are being called Purushas only in a secondary sense (in a manner of speaking).
Sri. Gangolli D.B
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