अदृश्यत्वादिगुणको धर्मोक्तेः ॥ २१ ॥
adṛśyatvādiguṇako dharmokteḥ || 21 ||
adṛśyatvādi-guṇako—Possessor of qualities like invisiblity etc.; dharmokteḥ—on account of the qualities being mentioned.
21. The possessor of qualities like invisibility etc. (is Brahman) on account of (Its) characteristics being mentioned.
“That which cannot be seen nor seized, which is without origin . . . eternal, all-pervading, omnipresent, extremely subtle . . . , the source of all beings, which the wise behold” (Mu. 1. 1. 6).
The Being which is the source of all beings is not the Pradhana but Brahman, for qualities like “He is all-knowing, all perceiving” (Mu. 1. 1. 9) are true only of Brahman and not of the Pradhana, which is non-intelligent. Obviously, it cannot refer to the individual soul as it is limited.