Chapter 7 Brahm Sutra Bhasya
7.5 BSB 3.2.31 to 3.2.37: Brahman is one without a second
There is a view that there is something different from Brahman on account of the terms, embankment [Setu- Ch 8.4.1], measure, connection and difference. Isvara is the protector of dharma etc. jivAtmA is the protected. It suggests that jivAtmA and ParamAtmA are different, one is the Setu, the protector and other things are protected (Ch Up 6.8.1). Lokas rest on Bhagavan (Katha 2.3.1). From “having crossed over the embankment”” (Ch Up 8.4.2), it is gathered that just as in life somebody crosses a stream over the embankment to reach solid ground, which is other than the embankment, so also one crosses over this embankment, that is the Self, to reach something that is not the embankment of the Self.