Sutra 1.1.28

28. If it be said that (Brahman is) not (recognised) on account of the difference of designation; (we say) not so, on account of there being no contradiction in either (designation).

In the former passage, 'three feet of it are what is immortal in heaven,' heaven is referred to as the abode of the being under discussion; while in the latter passage, 'that light which shines above this heaven,' heaven is mentioned as marking its boundary. Owing to this discrepancy, the Brahman referred to in the former text is not recognised in the latter.—This objection the Sūtra disposes of by pointing out that owing to the essential agreement of the two statements, nothing stands in the way of the required recognition. When we say, 'The hawk is on the top of the tree,' and 'the hawk is above the top of the tree,' we mean one and the same thing.—The 'light,' therefore, is nothing else but the most glorious and luminous highest Person. Him who in the former passage is called four-footed, we know to have an extraordinarily beautiful shape and colour-(cp., e.g., 'I know that great Person of sunlike colour beyond the darkness' (Śvet.Up. III, 9)—, and as hence his brilliancy also must be extraordinary, he is, in the text under discussion, quite appropriately called 'light.'—Here terminates the adhikaraṇa of 'light.'

It has been shown that the being endowed with supreme brilliance, called 'Light,' which the text mentions as something well known, is the highest Person. The Sūtrakāra will now show that the being designated as Indra and Prāṇa, which the text enjoins as an object of meditation, for the reason that it is the means for attaining immortality—a power which is inseparable from causal power—, is likewise the highest Person.