Sutra 3.2.35

35. Thus, from the denial of anything else.

Nor can we allow the assertion that there is something higher than the highest because certain texts ('the Person which is higher than the highest'; 'beyond the Imperishable there is the highest,' etc.) refer to such a difference. For the same texts expressly deny that there is anything else higher than the highest—'than whom there is nothing else higher, than whom there is nothing smaller or larger' (Śvet. Up. III, 9). So also other texts: 'For there is nothing else higher than this "not so"' (i.e. than this Brahman designated by the phrase 'not so'; Bṛ. Up. II, 3, 6); 'Of him none is the Lord, his name is great glory' (Mahānār. Up. I, 10).

But what then is the entity referred to in the text 'tato yad uttarataram '? (Śvet. Up. III, 10)?—The passage immediately preceding (8), 'I know that great person, etc.; a man who knows him passes over death,' had declared that the knowledge of Brahman is the only way to immortality; and the clause (9), 'Higher than whom there is nothing else,' had confirmed this by declaring that Brahman is the Highest and that there is no other thing higher. In agreement herewith we must explain stanza 10 as giving a reason for what had been said, 'Because that which is the highest (uttarataram), viz. the Supreme Person is without form and without suffering, therefore (tataḥ) those who know him become immortal,' etc. On any other explanation stanza 10 would not be in harmony with stanza 8 where the subject is introduced, and with what is declared in stanza 9.—Analogously in the text 'He goes to the divine Person who is higher than the highest' (Mu. Up. III, 2, 8) 'the highest' means the aggregate soul (samashā-purusha), which in a previous passage had been said to be 'higher than the high Imperishable' (II, 1, 2); and the 'higher' refers to the Supreme Person, with all his transcendent qualities, who is superior to the aggregate soul.