Sutra 3.2.23

23. Also in perfect conciliation, according to Scripture and Smṛti.

Moreover, it is only in the state of perfect conciliation or endearment, i.e. in meditation bearing the character of devotion, that an intuition of Brahman takes place, not in any other state. This Scripture and Smṛti alike teach. 'That Self cannot be gained by the Veda, nor by understanding, nor by much learning. He whom the Self chooses by him the Self can be gained. The Self chooses him as his own' (Ka. Up. I, 2, 23); 'When a man’s nature has become purified by the serene light of knowledge, then he sees him, meditating on him as without parts' (Mu. Up. III, 1, 9). Smṛti: 'Neither by the Vedas, nor austerities, nor gifts, nor by sacrifice, but only by exclusive devotion, may I in this form be known and beheld in truth and also entered into' (Bha. Gī. XI, 53,54). The scriptural text beginning 'Two are the forms of Brahman,' which declares the nature of Brahman for the purposes of devout meditation, cannot therefore refer to Brahman’s being characterised by two forms, a material and an immaterial, as something already known; for apart from Scripture nothing is known about Brahman.