2.1.03

येन रूपं रसं गन्धं शब्दान् स्पर्शांश्च मैथुनान्। एतेनैव विजानाति किमत्र परिशिष्यते। एतद्वैतत् ॥३॥

yena rūpaṃ rasaṃ gandhaṃ śabdān sparśāṃśca maithunān। etenaiva vijānāti kimatra pariśiṣyate। etadvaitat ॥3॥

[येन (yena) - by which; रूपं (rūpaṃ) - form; रसं (rasaṃ) - taste; गन्धं (gandhaṃ) - smell; शब्दान् (śabdān) - sounds; स्पर्शान् (sparśān) - touches; च (ca) - and; मैथुनान् (maithunān) - unions; एतेनैव (etenaiva) - by this alone; विजानाति (vijānāti) - one knows; किम् (kim) - what; अत्र (atra) - here; परिशिष्यते (pariśiṣyate) - that which remains or persists; एतत् (etat) - this; वैतत् (vaitat) - indeed is that;]

(By which form, taste, smell, sounds, touches, and unions; by this alone one knows what here remains. This indeed is that.)

It is this alone, the means, by which one perceives and understands form, taste, smell, sound, touch, and union; and what else remains or persists? This is indeed that.

Bhāṣya 2.1.03

The one who remains awake in all beings when they are asleep is the supreme Brahman. The one who journeys to the womb and beyond is an individual being and not Brahman.

इदं गुह्यं ब्रह्म प्रवक्ष्यामि यथा मरणं प्राप्य जीवो भवति तच्च प्रवक्ष्यामि जीवेश्वरभेदज्ञापनाय।

idaṃ guhyaṃ brahma pravakṣyāmi yathā maraṇaṃ prāpya jīvo bhavati tacca pravakṣyāmi jīveśvarabhedajñāpanāya।

[इदं (idaṃ) - this; गुह्यं (guhyaṃ) - secret; ब्रह्म (brahma) - Brahman; प्रवक्ष्यामि (pravakṣyāmi) - I will explain; यथा (yathā) - as; मरणं (maraṇaṃ) - death; प्राप्य (prāpya) - having attained; जीवः (jīvaḥ) - individual being; भवति (bhavati) - becomes; तत् (tat) - that; च (ca) - and; प्रवक्ष्यामि (pravakṣyāmi) - I will explain; जीवेश्वरभेदज्ञापनाय (jīveśvarabhedajñāpanāya) - to reveal the distinction between the soul and the Lord;]

The secret knowledge of Brahman is explained to clarify the distinction between the soul and the Supreme Lord and also to understand how the individual being transforms after death.

यः कर्मफलभोक्ता सुषुप्त्यादिमान् स जीवः।

yaḥ karmaphalabhoktā suṣuptyādimān sa jīvaḥ।

[यः (yaḥ) - who; कर्मफलभोक्ता (karmaphalabhoktā) - enjoyer of the fruits of actions; सुषुप्त्यादिमान् (suṣuptyādimān) - having deep sleep, etc.; स (sa) - he; जीवः (jīvaḥ) - indiviual being;]

The individual being is the one who experiences the results of actions and undergoes states like deep sleep.

यः प्रलयादिषु जीवेषु सुप्तेषु जागर्ति सः विष्णुः परं ब्रह्मेत्यर्थः। न हि जीवस्य योन्यादिगमनं ब्रह्म।

yaḥ pralayādiṣu jīveṣu suptēṣu jāgarti saḥ viṣṇuḥ paraṁ brahmetyarthaḥ. na hi jīvasya yonyādigamanaṁ brahma.

[यः (yaḥ) - who; प्रलयादिषु (pralayādiṣu) - in dissolution, etc.; जीवेषु (jīveṣu) - in beings; सुप्तेषु (suptēṣu) - when asleep; जागर्ति (jāgarti) - awakens; सः (saḥ) - he; विष्णुः (viṣṇuḥ) - Vishnu; परं (paraṁ) - supreme; ब्रह्म (brahma) - Brahman; इति (iti) - thus; अर्थः (arthaḥ) - meaning; न (na) - not; हि (hi) - indeed; जीवस्य (jīvasya) - of the individual being; योन्यादिगमनं (yonyādigamanaṁ) - going to the womb, etc.; ब्रह्म (brahma) - Brahman;]

The one who remains awake in all beings when they are asleep during cosmic dissolution is Lord Vishnu, the supreme Brahman. The one who journeys to the womb and beyond is an individual being and not Brahman.

जीवाद्भेदेन ज्ञातं हि ब्रह्म यथावद् ज्ञातं भवति।

jīvādbhedena jñātaṃ hi brahma yathāvad jñātaṃ bhavati।

[जीवाद्भेदेन (jīvādbhedena) - by the distinction of living beings; ज्ञातं (jñātaṃ) - known; हि (hi) - indeed; ब्रह्म (brahma) - Brahman; यथावद् (yathāvad) - properly; ज्ञातं (jñātaṃ) - known; भवति (bhavati) - becomes;]

Indeed, Brahman is properly known through the distinction between living beings.