Śāṇḍilya declares that the Supreme—the ultimate reality—is present in both the cognizer and the cognized, supported by the authority of scripture and sound reasoning. If someone objects that this cannot be established due to apparent inequality, Śāṇḍilya responds that such inequality does not negate the Supreme, for there is a distinction, just as there is with knowledge itself. Furthermore, the afflicted or suffering cannot be considered supreme, because immediately after, the scriptures clarify the distinction. If it is argued that the Supreme is merely lordly power, Śāṇḍilya refutes this, explaining that the Supreme’s nature is inherent and not simply a function of power. True, unobstructed lordship is possible only because the Supreme exists; such lordship is not possible for others. If one wonders whether all is falsehood, Śāṇḍilya replies that this is not so, for the intellect is infinite and cannot be contained by such a limitation. Because the Supreme is different from all other natures, it remains unaltered; consciousness continues in its own essence, undisturbed. The foundation of the Supreme is as solid and essential as the base of a house. Due to mutual dependence, both the cognizer and the cognized exist; there is no third reality apart from these two. When they unite, it is through transition, marking their interconnectedness. Because of the Supreme’s power, what is known is not false; its purity can be inferred from signs evident in the world. In recollection, respect, honor, affection, absence of hostility, doubt, fame, recognition of purpose, devotion, offering, and similar states, as well as opposition and the like, frequently occur. However, hatred and similar negative states are not so frequent. Even in various manifestations, the remainder of the scriptural statement confirms the same truth. The Supreme is the knower of birth and action, as indicated by the term ‘unborn.’ This reality is divine, arising solely from its own inherent power. Compassion is its primary quality, distinguishing it from all manifestations. It is living, and not merely among the transient manifestations. Scripture prohibits gambling and service to kings, further indicating the Supreme’s nature. If it is said that the Supreme is present in Vāsudeva, this is only in the sense of non-action. Recognition of the Supreme is affirmed in various ways. Among the Vṛṣṇis, the Supreme is evident by its excellence. Thus, among those who are well established in knowledge and devotion, the Supreme is preeminent. Devotion, especially as it culminates in worship, is secondary to the Supreme, being caused by it. For others, association with passion and purpose is noted, as mentioned in scripture. The remaining manifestations are intermediate, and at the beginning of worship, their partial nature is evident. From these, purity arises at the outset. Among them, due to predominant connection, some claim greater fruit from their worship. Jaimini, however, says this is not so, because such outcomes are possible for all. Here, subsidiary rites are applied as appropriate, just as one would in household matters. Even a single act, if it pleases the Lord, is powerful. Offerings are not binding; rather, they serve as a gateway to the Supreme. The rule of meditation is established, for its convenience and clarity are evident. For the Supreme sacrifice, worship is not required for other manifestations. The water used for washing the feet is the same as the water used for offering, when it is not pervaded by a special intention. What is offered by oneself is acceptable without distinction. In cases of faults, determination is made by considering both the cause and quality. Even the giving of leaves and similar items, if not specifically prescribed, has special significance, demonstrating the Supreme’s openness to sincere offerings.