उत्क्रमिष्यत एवंभावादित्यौडुलोमिः ॥ २१ ॥
utkramiṣyata evaṃbhāvādityauḍulomiḥ || 21 ||
utkramiṣyataḥ—Of the one which rises from the body; evaṃ bhāvāt—because of this nature; iti—thus; auḍulomiḥ—(the sage) Audulomi.
21. (The statement at the beginning identifies the individual soul with Brahman) because of this nature (viz. its identity with Brahman) of the one (i.e. the soul) which rises from the body (at the time of release), thus (thinks) Audulomi.
This Acharya, while taking that the self to be seen is the individual soul (Jiva), explains it as follows: The soul, when it rises from the body, i.e. is free and has no body consciousness, realizes that it is identical with Brahman. It is to show this non-difference in the state of release that the Sruti speaks of the individual soul as identical with Brahman, even though the difference between the individual soul (Jiva) and Brahman in the state of ignorance is a reality. It is spoken of as non-different from the Supreme Self or Brahman because in the state of release it is one with It. The text transfers the future state of non-difference to that time when difference actually exists. This school of Vedanta is known as Satya-bheda-vada (i.e. the theory which holds that the difference between the individual soul and Brahman is a reality).