That indestructible Soul which is said to be endued with the attribute or action is nothing else than the indestructible Soul which is said to be inactive. A learned person, by attaining to that indestructible essence, gives up for ever both life and birth.
हंसोक्तं चाक्षरं चैव कूटस्थं यत् तदक्षरम्। तद् विद्वानक्षरं प्राप्य जहाति प्राणजन्मनी॥