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22. That (is) unmanifested; for (this Scripture) declares.

Brahman is not manifested by other means of proof; for Scripture says, 'His form is not to be seen, no one beholds him with the eye' (Ka. Up. II, 6, 9); 'He is not apprehended by the eye nor by speech' (Mu. Up. III, 1, 8).

Next: 23. Also in perfect conciliation, according to Scripture and Smriti