Mundakōpanishad Bhāshya
Mundaka 6.07
गताः कलाः पञ्चदश प्रतिष्ठाः देवाश्च सर्वे प्रतिदेवतासु। कर्माणि विज्ञानमयश्च आत्मा परेऽव्यये सर्व एकीभवन्ति ॥७॥
The fifteen arts, abodes, all gods in their respective deities, actions, and the being with its knowledge - all come together in the supreme imperishable.
गताः मुक्ताः। प्राणादिपञ्चदशकलारूपा देवताः अन्ये च प्रतिदेवतासु देवताप्रतिबिम्बभूतासु प्रजासु प्रति प्रति स्थिताः कर्माणि विज्ञानमयो जीवश्च परमात्मनि प्रविशन्ति।
The deities, representing the fifteen parts starting with prāṇa, along with others, merge into their respective divine counterparts, into their reflections, and into all beings, each into each. Actions and the individual soul, which is composed of knowledge, enter into the Supreme Soul.
Bhāshya 6.07
The term 'ekībhavanti' is nothing but a coming together of similar qualities and exclusion of opposition. It means the coming together of qualities that are not in conflict with each other, and does not advocate loss of identity. Non-contradiction, similarity, and presence in the same space - are said to be the threefold unity of being. How can the non-existent have existence? Similarly, merging of identity at its core is also impossible. How can there be a merging of identity among eternally distinct entities?
अविरोधश्च सादृश्यमेकदेशस्थितिस्तथा। एकीभावस्त्रिधा प्रोक्तो नैकीभावः स्वरूपयोः॥
Non-contradiction, similarity, and presence in the same space - are thus said to be the threefold unity of being. What is said is not the unity of essence itself, and not losing identity.
कुतोऽभूतस्य भवनं स्वरूपस्यैक्यमेव हि। अतो नदीनां जीवानां विरुद्धानां नृणामपि। अब्धिना हरिणा चैव तथैव च नरान्तरैः॥ एकीभावस्तु संश्लेषो विरोधस्य च वर्जनम्। स्वरूपैक्यं कुतस्तेषां नित्यभिन्नस्वरूपिणाम्॥ हरेरपि स्वरूपाणामेकीभावो यदोच्यते। संश्लेष एव सिद्धत्वात् स्वरूपैक्यस्य नो भवः॥
"How can the non-existent have existence, hence, how can there be merging of identities? Therefore, the unity of rivers with the ocean, the coming together of men who are opposing, or the unity of beings with Lord Hari - unity is nothing but a coming together of similar qualities and exclusion of opposition. How can there be oneness of identify among those with eternally distinct identities? Even for Lord Hari, the unity of identity (among his incarnations) is said to be a combination due to his own accomplishments, and not the merging of identities."
इति च।
- stated thus as well.
प्रतिबिम्बो हरेः प्राणस्तस्य चान्याः कलाः क्रमात्। कलानां देवता अन्या देवतानां नरा अपि॥ तस्मात् सर्वेषु मुक्तेषु नरेष्वपि नियामकाः। तिष्ठन्ति नात्र सन्देहः परमात्मनि चाखिलाः॥
The life is a reflection of Hari, and his various arts follow in succession. The deities associated with these arts are distinct, as are the deities of men. Therefore, even among all liberated men, controllers exist. There is no doubt that all reside in the Supreme Soul.
इति मुक्तिविवेके॥
"Thus concludes the discourse on liberation."
कलाभ्यश्चान्यदेवेभ्यः कर्म प्रत्यवरं यतः। कलाभ्यः पृथगुक्तं तत् पुष्करः कर्म चोच्यते॥
The actions dedicated to the arts and other deities are considered inferior because it is separately mentioned that Pushkara is also referred to as action.
इति च।
"Thus and."
अन्यथा गता भविष्यन्तीत्यध्याहारो दोषः। न च मूलरूपाणि प्रतिदेवता इत्युच्यन्ते देवानाम्। प्रतिरूपशब्दवद्धि प्रतिदेवताशब्दः।
Otherwise, it is considered a fault of interpolation. The original forms are not referred to as 'counter-deities' of the gods. The term 'counter-deity' is indeed used like the term 'counterpart'.
विज्ञानात्मा सह देवैश्च सर्वैः प्राणा भूतानि सम्प्रतिष्ठन्ति यत्र
The soul of knowledge, along with all the gods, life forces, and beings, are established where.
"स प्राणमसृजत" इत्यादेश्च पुरुषो भगवान् ॥७॥
"He created life," thus commanded the Lord, the man.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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