द्वादशाहवदुभयविधं बादरायणोऽतः ॥ १२ ॥
dvādaśāhavadubhayavidhaṃ bādarāyaṇo’taḥ || 12 ||
dvādaśāhavat—Like the twelve days’ sacrifice; ubhayavidhaṃ—(is) of both kinds; bādarāyaṇaḥ—Badarayana; ataḥ—from this.
12. From this Badarayana (surmises) (that the released soul is) of both kinds, like the twelve days’ sacrifice.
From the twofold declaration of the scriptures Badarayana thinks that a released soul which has attained Brahmaloka can exist both ways—with or without a body according to its liking. It is like the twelve days’ sacrifice, which is called a Sattra as well as a Ahina sacrifice.