Upadesa Sahasri ( Part 31)

Part 30 

18.72–75 are omitted, as they primarily deal with the Buddhist doctrine of momentary consciousness.
Who is the Hearer? Who Says, “I am Brahman”?
The teaching of Tat Tvam Asi (TTA) can serve its purpose only if there is a hearer to whom it is addressed (18.111). Accordingly, verses 18.76–77 raise the question: Who is the hearer of the teaching?
Two possible answers are examined: the Self and the ego. The Self cannot be the hearer being actionless and beyond all empirical transactions. Nor can the ego, who is a sufferer, be the hearer in the ultimate sense and truthfully declare, “I am free.” Does it imply that scripture is not a valid means of knowledge and the teaching is purposeless? To remove this confusion, verse 18.78 introduces the concept of reflected consciousness.

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