The many Souls that exist in the universe constitute the basis upon which that one Soul slands; and since that one Soul is said to be the source whence all the innumerable Purushas have originated, hence all the latter, if they succeed in divesting themselves of attributes, become competent to enter into that one Soul who is at one with the universe, who is supreme, who is the foremost of the foremost, who is eternal, and who is himself divested of and is above all qualities.
सुमहत्तमम्। निर्गुणं निर्गुणा भूत्वा प्रविशन्ति सनातनम्॥