21. Because (the soul) when it will depart is such; thus Audulomi thinks.
It is wrong to maintain that the designation of Brahman by means of terms denoting the individual soul is intended to prove the truth of the declaration that through the knowledge of one thing everything is known, in so far namely as the soul is an effect of Brahman and hence one with it. For scriptural texts such as 'the knowing Self is not born, it dies not' (Ka. Up. I, 2, 18), declare the soul not to have originated, and it moreover is admitted that the world is each time created to the end of the souls undergoing experiences retributive of their former deeds; otherwise the inequalities of the different parts of the creation would be inexplicable. If moreover the soul were a mere effect of Brahman, its Release would consist in a mere return into the substance of Brahman,--analogous to the refunding into Brahman of the material elements, and that would mean that the injunction and performance of acts leading to such Release would be purportless. Release, understood in that sense, moreover would not be anything beneficial to man; for to be refunded into Brahman as an earthen vessel is refunded into its own causal substance, i.e. clay, means nothing else but complete annihilation. How, under these circumstances, certain texts can speak of the origination and reabsorption of the individual soul will be set forth later on.--According to the opinion of the teacher Audulomi, the highest Selfs being denoted by terms directly denoting the individual soul is due to the soul's becoming Brahman when departing from the body. This is in agreement with texts such as the following, 'This serene being having risen from this body and approached the highest light appears in its true form' (Kh. Up. VIII, 3, 4); 'As the flowing rivers disappear in the sea, losing their name and form, thus a wise man freed from name and form goes to the divine Person who is higher than the high' (Mu. Up. III, 2, 8).