2.1.15
O Gautama, just as pure water poured into pure water becomes such, so does the ātman of a knowing sage.
Bhāṣya 2.1.01
The subtle distinction between becoming similar to the Lord and not becoming the Lord itself needs to be understood.
The ātman of a sage who knows becomes also like the prāṇa, the air principle, but he does not become the air itself. What then of other beings?
"The ātman of all wise beings, and especially of the gods, when liberated, attains a state similar to Vayu, in the Lord Vishnu. But it does not become that; what then of other gods and men? They are merely illusory forms of the god of the wind."
- stated thus in the Bhaviṣyat Parva
Thus ends the first section of the second chapter in the commentary on the Katha Upanishad.
This marks the end of the first section of the second chapter.