"That object which is unlimited in its nature by space or time,
"They hold to be eternal and pervading,—hence the soul's all-pervadingness and eternity."
Nor may we say with the Vedántin that it is only one, since the apportionment of different fruits proves that there are many individual souls; nor with the Sánkhyas that it is devoid of action, since, when all the various "fetters" are removed, Śruti informs us of a state of identity with Śiva, which consists in intelligence in the form of an eternal and infinite vision and action.[132] This has been declared in the Śrímat Mṛigendra—
"It is revealed that identity with Śiva results when all fetters are removed."
And again—
"Intelligence consists in vision and action, and since in his soul
"This exists always and on every side, therefore, after liberation, Śruti calls it that which faces every way."
It is also said in the Tattva-prakáśa—
"The liberated souls are themselves Śivas, but these are liberated by his favour;