भेदव्यपदेशाच्चान्यः ॥ २१ ॥
bhedavyapadeśāccānyaḥ || 21 ||
bhedavyapadeśāt—On account of a distinction being made; ca—also; anyaḥ—is different.
21. Also on account of a distinction being made (in another text between the two, i.e. the person in the sun and the individual soul animating the sun) (the Lord) is different (from the latter).
“He who dwells in the sun and is within the sun, whom the sun dues not know , whose body the sun is and who rules the sun from within, is thy Self, the ruler within, the immortal” (Brih. 3. 7. 9)
—this text clearly shows that the Highest Lord is within the sun and yet different from the individual soul identifying itself with the sun. This confirms the view expressed in the last Sutra.