अन्यार्थश्च परामर्शः ॥ २० ॥
anyārthaśca parāmarśaḥ || 20 ||
anyārthaḥ—For a different purpose; ca—and; parāmarśaḥ—reference.
20. And the reference (to the individual scul) is for a different purpose.
The detailed reference to the three states of the individual soul (Jiva) is meant not to establish the nature of the individual soul as such, but to show finally its real nature, which is non-different from Brahman.