परमतः सेतून्मानसंबन्धभेदव्यपदेशेभ्यः ॥ ३१ ॥
paramataḥ setūnmānasaṃbandhabhedavyapadeśebhyaḥ || 31 ||
param—Greater; ataḥ—than this (Brahman); setu-unmāna-saṃbandha-bheda-vyapadeśebhyaḥ—on account of terms denoting a bank, measure, connection, and difference.
31. (There is something) superior to this (Brahman), on account of terms denoting a bank,’ measure, connection, and difference (used with respect to It).
To say that there is nothing except Brahman is objectionable, for we find that there is something besides Brahman on account of Its being designated as a bank separating things other than Itself in texts like, “That self is a bank, a boundary” etc. (Chh. 8. 4. 1); as having size and therefore limited in texts like, “That Brahman has four feet” (Chh. 8. 18. 2)—it is well known that whatever is limited is limited by some other object; as being connected with other objects: “The embodied self when embraced by the Supreme Self” (Brih. 4. 3. 21), which shows that there is something else than Brahman; and as being different: “The Atman is to be seen,” thereby hinting a seer and seen. All these show that Brahmen is not one without a second.