Verse 23

23. In the matter of being created, whether from the already existent, or from the non existent also, the Sruti is equal, that is, supporting both the views. What is associated or, fortified with logical reasoning and ascertained, holds, not the other.

It has already been noted and explained in verse 16 above how the Sruti out of compassion for all aspirants starts its teaching from different levels of understanding, consequently this teaching may at times appear to contradict itself. As said in verse 16 it is the higher understanding that comes through the more clarified reasoning of the more enlightened that one should come to see as the higher reality and see no need to resolve conflict with earlier understanding.