Verse 2.399

Sanskrit text and transliteration:

तस्यैष एव शारीर आत्मेत्येवं ब्रुवाणया ।
ऐकात्म्यमुच्यते श्रुत्या हृत्प्रविष्टाप्रविष्टयोः ॥ ३९९ ॥

tasyaiṣa eva śārīra ātmetyevaṃ bruvāṇayā |
aikātmyamucyate śrutyā hṛtpraviṣṭāpraviṣṭayoḥ || 399 ||

English translation of verse 2.399:

Stating in this way that this Brahman is, verily, the embodied self of it (the fivefold sheath), the identity of the one who has entered the heart and the one who has not entered the heart is conveyed by śruti.

Notes:

With reference to the question of the existence of Brahman it has been stated earlier in verse (352) that he who knows Brahman as nonexisting becomes non-existent, and that he who knows it as existing is existent. This idea has been conveyed by the śruti text asanneva sa bhavati, etc., at the commencement of the sixth anuvāka. Following this is the text tasyaiṣa eva śārīra ātmā. The word eṣa in this text refers to Brahman. The word tasya means pūrvoktasya kośapañcakasya, the five-fold sheath mentioned earlier. This text, therefore, intimates that Brahman is the Self of the jīva who is made up of the five sheaths. Since Brahman has assumed the form of the jīva by entering into the five kośas, it follows that the jīva is non-different from Brahman, that He who has entered into the heart, the cave of the intellect, is no other than He who has not entered into the heart.