IV, 2, 15

15. Those (elements, &c.) (are merged) in the highest Brahman; for thus (scripture) says.

Those, i.e. the sense organs--denoted by the term 'prāṇa'--and the elements of him who knows the highest Brahman, are merged in that same highest Brahman.--Why?--Because scripture declares that 'Thus these sixteen parts of the spectator that go towards the person, when they have reached the person, sink into him' (Pr. Up. VI, 5).--But another text which refers to him who knows teaches that the parts also are merged in something different from the highest Self, 'The fifteen parts enter into their elements' (Mu. Up. III, 2, 7).--No, we reply. This latter passage is concerned with the ordinary view of the matter, according to which the parts of the body which consist of earth and so on are merged in their causal substances, earth and so on. The former passage, on the other hand, expresses the view of him who knows; according to which the whole aggregate of the parts of him who knows the highest Brahman is merged in Brahman only.--There is thus no contradiction.