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The Vedanta Sutras, commentary by Sankaracharya (SBE34), tr. by George Thibaut [1890] at

7. And (the case of the term avyakta) is like that of the term mahat.

While the Sânkhyas employ the term 'the Great one,' to denote the first-born entity, which is mere existence  1(? viz. the intellect), the term has a different meaning in Vedic use. This we see from its being connected with the Self, &c. in such passages as the following, 'The great Self is beyond the Intellect' (Ka. Up. I, 3, 10); 'The great omnipresent Self (Ka. Up. I, 2, 23); 'I know that great person' (Sve. Up. III, 8). We thence conclude that the word avyakta also, where it occurs in the Veda, cannot denote the pradhâna.--The pradhâna is therefore a mere thing of inference, and not vouched for by Scripture.


252:1 The commentators give different explanations of the Sattâmâtra of the text.--Sattâmâtre sattvapradhânaprakriter âdyaparinâme. Go. Ân.--Bhogâpavargapurushârthasya mahakkhabditabuddhikâryatvât purushâpekshitaphalakâranam sad ukyate tatra bhâvapratyayo#pi svarûpârtho na sâmânyavâkî kâryânumeyam mahan na pratyaksham iti mâtrasabdah. Ânanda Giri.

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