Taittirīyopaniṣat Bhāṣyam (तैत्तिरीयोपनिषत् भाष्यम्)
Taittirīyopaniṣat 02.27 and 28
sa yaścāyaṃ puruṣe। yaścāsāvāditye। sa ekaḥ। sa ya evaṃvit। asmāllokāt pretya। etam annamayam ātmānam upa saṅkrāmati। etaṃ prāṇamayam ātmānam upa saṅkrāmati। etaṃ manomayam ātmānam upa saṅkrāmati। etaṃ vijñānamayam ātmānam upa saṅkrāmati। etaṃ ānandamayam ātmānam upa saṅkrāmati ॥27॥
He who is in the person here and he who is in the sun there are one and the same. He who knows this, after departing from this world, attains the self made of food, then the self made of vital breath, then the self made of mind, then the self made of knowledge, and finally the self made of bliss.
tad apyeṣa śloko bhavati। yato vāco nivartante। aprāpya manasā saha। ānandaṃ brahmaṇo vidvān। na bibheti kutaścaneti। etagaṃ ha vāva na tapati। kimahaṃ sādhu nākaravam। kimahaṃ pāpam akaravam iti। sa ya evaṃ vidvān ete ātmānaṅ spṛṇute। ubhe hy evaiṣa ete ātmānaṅ spṛṇute। ya evaṃ veda। ity upaniṣat॥28॥
This verse declares: Where words, together with the mind, turn back without reaching, the knower of the bliss of Brahman does not fear anything. Truly, such a one is not afflicted by thoughts like, 'Why did I not do good? Why did I do evil?' He who knows thus touches both (good and evil) selves; indeed, he alone touches both who knows thus. Thus ends the Upanishad.
oṃ saha nāvavatu। saha nau bhunaktu। saha vīryaṃ karavāvahai। tejasvi nāvadhītam astu mā vidviṣāvahai॥ oṃ śāntiḥ śāntiḥ śāntiḥ॥
Om, may we be protected together. May we be nourished together. May we work together with great energy. May our study be brilliant and fruitful. May we not hate each other. Om, peace, peace, peace.
॥ iti brahmavallī ॥2॥
Thus ends the Brahma-valli.
Taittirīya Bhāshya 02.27 and 28
"yatprasādāt svarūpāptiḥ brahmādīnāṃ samantataḥ। sa viṣṇuḥ sarvajīveṣu nṛṣu deveṣu ca sthitaḥ॥
"It is by Lord Viṣṇu's grace that Brahmā and others everywhere attain their true nature; that same Lord Viṣṇu dwells in all beings, among men and gods alike.
eka eva mahāyogī nirviśeṣo'khilairguṇaiḥ। sarvottamaḥ sa pūrṇaśca tamevaṃ veda yaḥ pumān॥
He who knows thus that, the one great yogi, who is without distinction and endowed with all qualities, is the highest and complete, is the supreme human.
jīvāṁś ca tāratamyasthān sa gacchet pañcarūpiṇam। viṣṇuṁ na puṇyapāpe ca tasyāniṣṭe kadācana। priyāpriyeṣu tajjñānī hy āstṛṇoti yato nṛṣu॥
He who knows thus, among men, should direct individual beings to their hierarchical positions and to the five-formed Lord Viṣṇu (pañcarūpiṇam viṣṇum). He does not associate Lord Viṣṇu with merit or demerit, nor with his misfortune at any time. The wise person remains even-minded in pleasant and unpleasant situations.
agocharaṃ vāṅmanasorānantyāt puruṣottamam। jñātvā muktasya bhīrnaiva kutaścana bhaviṣyati॥"
Having realized the Supreme Person, who is beyond the reach of speech and mind due to his infinitude, the liberated one will never have fear from any source."
ityādi yajuḥsaṃhitāyām।
- stated thus, and so on, in the Yajur Saṃhitā.
na ca "saha brahmaṇā" ityāder anyo'rthaḥ kalpanīyaḥ। aprāmāṇikatvād anāśvāsāc ca।
For the phrase "together with Brahman" (saha brahmaṇā) and similar expressions - No other meaning should be imagined, because they lack scriptural authority and are hypotetical.
na ca "auṣadhībhyo'nnam", "annarasamayaḥ" - ityatrobhayārthatvena virodhaḥ। "annasyānnam", "madhyamaḥ prāṇaḥ", "prāṇaḥ sthūṇā" - ityādivad viśeṣitatvād upapatteḥ।
There is no contradiction in taking different meanings to the word 'anna' is the phrases 'auṣadhībhyo'nnam' (2.3) i.e. "food from plats", and 'annarasamayaḥ' (2.4) i.e. "is the essence of food" because, in example phrases such as 'annasyānnam', 'madhyamaḥ prāṇaḥ', 'prāṇaḥ sthūṇā', etc. based on the adjectives and the context, word take different meanings.
[The word 'anna' in 2.3 refers to ordinary food, while in 2.4 the word in conjunction with 'rasa', i.e. essence, transforms it and makes it an attribute to the Lord.]
na cānnamayadīnām abrahmatve kiñcin mānam ।
And for those beginning with annamaya, there is no evidence whatsoever for their non-Brahman nature.
"ye'nnaṃ brahmopāsate", "ye prāṇaṃ brahmopāsate", "ānandaṃ brahmaṇo vidvān", "vijñānaṃ brahma ced veda", "asti brahmeti ced veda", "adhīhi bhagavo brahmeti", "tasmā etat provāca । annaṃ prāṇaṃ cakṣuḥ śrotraṃ mano vācam" - ityādinā brahmaśabdenoktattvāc ca।
"Those who worship food as Brahman", "those who worship life-breath as Brahman", "the one who knows the bliss of Brahman", "if one knows knowledge as Brahman", "if one knows that Brahman exists", "O venerable one, instruct me about Brahman", therefore he said this: food, life-breath, eye, ear, mind, and speech" - thus, because these are stated by the word Brahman.
na ca laukikānnasya attṛtvam asti।
And there is no state of being an eater of worldly food.
"ye'nyathā vidyus te'nya rājānaḥ te kṣayyalokā bhavanti" - iti śruter avidyamānopāsanād doṣāvagateś ca.
"Those who know otherwise, those other kings, they attain perishable worlds" — so says the scripture, due to non-existent worship and from the ascertainment of fault.
"na ca ramantyaho asadupāsanayā''ātmahanaḥ"
"Alas, the self-destroyers do not find joy through the worship of the unreal."
iti ca bhāgavate।
- it is stated thus, as well, in the Bhāgavata Purāṇa.
"nāvidyamānaṃ bruvate vedā dhyātuṃ na vaidikāḥ। avidyamānaṃ dhyāyanto yānti sarve'dharaṃ tamaḥ॥ tasmāt satyārthatāṃ brūyāt vedānām api sarvaśaḥ। ya evaṃ veda sa jñānī jñānavān nānyathā bhavet॥"
"The Vedas do not teach about what is unreal, nor do true followers meditate on the unreal. All who contemplate the unreal fall into deep darkness. Therefore, always speak the true meaning of the Vedas. Whoever knows this is truly wise and knowledgeable; none else is so."
iti vedārthaviveke।
- stated thus in Vedārthaviveke, the discussion on the determination of the meaning of the Veda.

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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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