अत एव न देवता भूतं च ॥ २७ ॥
ata eva na devatā bhūtaṃ ca || 27 ||
ata eva—For the same reason; na—(is) not; devatā—deity; bhūtaṃ—element; ca—and.
27. For the same reason (Vaisvanara) is not the deity (fire) or the element (fire).
For the same reason—as stated in the previous Sutra.