That it is the highest Self only which rules over all and is the Self of all, other Upanishad-texts also declare; cp. e.g. 'Entered within, the ruler of creatures, the Self of all'; 'Having sent forth this he entered into it. Having entered it he became sat and tyat,' &c. (Taitt. Up. II, 6). Similarly the text from the Subâla-Up., which begins, 'there was not anything here in the beginning,' and extends up to 'the one God, Nârâyana,' shows that it is the highest Brahman only which rules all, is the Self of all, and has all beings for its body.
Moreover, essential immortality (which the text ascribes to the Ruler within) is an attribute of the highest Self only.--Nor must it be thought that the power of seeing and so on that belongs to the highest Self is dependent on sense-organs; it rather results immediately from its essential nature, since its omniscience and power to realise its purposes are due to its own being only. In agreement herewith scripture says, 'He sees without eyes, he hears without ears, without hands and feet he grasps and hastes' (Svet. Up. III, 19). What terms such as 'seeing' and 'hearing' really denote is not knowledge in so far as produced by the eye and ear, but the intuitive presentation of colour and sound. In the case of the individual soul, whose essentially intelligising nature is obscured by karman, such intuitive knowledge arises only through the mediation of the sense-organs; in the case of the highest Self, on the other hand, it springs from its own nature.--Again, the clause 'there is no other seer but he' means that there is no seer other than the seer and ruler described in the preceding clauses. To explain. The clauses 'whom the earth does not know,' &c., up to 'whom the Self does not know' mean to say that the Ruler within rules without being perceived by the earth, Self, and the other beings which he rules. This is confirmed by the subsequent clauses, 'unseen but a seer', 'unheard but a hearer,' &c. And the next clauses, 'there is no other seer but he,' &c., then mean to negative that there is any other being which could be viewed as the ruler of that Ruler. Moreover, the clauses 'that is the Self of thee,' 'He is the Self of thee' exhibit the individual Self in the genitive form ('of thee'), and thus distinguish it from the Ruler within, who is declared to be their Self.