उभयव्यपदेशात्त्वहिकुण्डलवत् ॥ २७ ॥
ubhayavyapadeśāttvahikuṇḍalavat || 27 ||
ubhayavyapadeśāt—On account of both being taught; tu—but; ahikuṇḍalavat—like that between a serpent and its coils.
27. But on account of both (i.e. difference and non-difference) being taught (by the Sruti) (the relation of the Jiva and Brahman is to be taken) like that between a serpent and its coils.
Having established the identity of the Jiva and Brahman, the author proceeds to elucidate it further by examining the theory of difference and non-difference. In the scriptures, we find also texts like, “Two birds of beautiful plumage” etc. (Mu. 3. 1 . 1), which speak of difference between the Jiva and Brahman. So we have to understand that the difference between them prior to Liberation is real, though when it is destroyed by Knowledge they attain identity. Hence we have to take that their relation is one of difference and non-difference, as between a serpent and its coils. As a snake it is one but if we look at the coils, hood, etc. there is difference. Similarly, between the Jiva and Brahman, there is difference as well as non-difference.