12. For this reason Bâdarâyana (holds him to be) of both kinds; as in the case of the twelve days' sacrifice.
'For this reason,' i.e. for the reason that the text refers to the wish of the Released, the Reverend Bâdarâyana is of opinion that the Released may, at his liking, be with or without a body. This satisfies both kinds of texts. The case is analogous to that of the twelve days' sacrifice which, on the basis of twofold texts--'Those desirous of prosperity
are to celebrate the dvâdasâha,' and 'The priest is to offer the dvâdasâha for him who desires offspring'--belongs, according to difference of wish, either to the sattra or the ahîna class of sacrifices.--The next Sûtra declares that the body and the sense-organs of the Released are not necessarily created by the Released himself.