Brahma Knowledge, by L. D. Barnett, , at sacred-texts.com
The 25th and 26th verses of the Advaitamakaranda given above refer to a topic of importance in the later Vedānta, viz. the logical relation (sambandha) of terms. The relations are three: (1) "common reference," sāmānādhikaraṇya, (2) "relation as predicate (viśeshaṇa) and subject (viśeshya)," and (3)"relation as indicated (lakshya) and indicative term (lakshaṇā)." The proposition "Thou art That," tat tvam asi, which is the keynote of the Vedānta (see p. 24), comes under all these categories. The term That denotes literally the whole aggregate of Ignorances together with the omniscient cosmic consciousness "determined" by the latter and with the transcendental consciousness (see p. 30); but by "indication" or metonymy (lakshaṇā) it signifies only the transcendental consciousness. The term Thou literally denotes the aggregate of Ignorances conceived distributively (see p. 30 f.) together with limited individual consciousness "determined" by the
latter, and with unlimited consciousness; and by "indication" it signifies only the last. Now the proposition Thou art That comes under the relation of "common reference"; for both Thou and That signify Consciousness (Brahma), in the former case as transcending perception, in the latter case as manifested to perception in the form of finite distinction. Again, these terms are related as subject and predicate, that is, they are identified in thought by abstraction of their difference (their difference lying in the fact that the one transcends perception, and the other does not). Lastly, these terms have a metonymic relation. When we have abstracted the difference already mentioned, we may use both to signify the Consciousness, That being the "indicated" and Thou the "indicative" term. In the same way the three several terms Being, Thought, and Bliss, after due abstraction of difference (namely phenomenal distinctions) designate "indicatively" the single indivisible Brahma essentially characterised by infinite being, thought, and bliss. For further details of the Hindu theories on these subjects see Vedānta-sāra, Jacob's translation, p. 83 f., Athalye's notes on Tarka-sangraha, § 59, Kāvyaprakāśa, ch. ii., etc.