Smriti moreover declares the individual soul to be a part of the highest Person, 'An eternal part of myself becomes the individual soul (jîva) in the world of life' (Bha. Gî. XV, 7). For this reason also the soul must be held to be a part of Brahman.

But if the soul is a part of Brahman, all the imperfections of the soul are Brahman's also! To this objection the next Sûtra replies.

45. But as in the case of light and so on. Not so is the highest.

The 'but' discards the objection. 'Like light and so on.' The individual soul is a part of the highest Self; as the light issuing from a luminous thing such as fire or the sun is a part of that body; or as the generic characteristics of a cow or horse, and the white or black colour of things so coloured, are attributes and hence parts of the things in which those attributes inhere; or as the body is a part of an embodied being. For by a part we understand that which constitutes one place (desa) of some thing, and hence a distinguishing attribute (viseshna) is a part of the thing distinguished by that attribute. Hence those analysing a thing of that kind discriminate between the distinguishing clement or part of it, and the distinguished element or part. Now although the distinguishing attribute and the thing distinguished thereby stand to each other in the relation of part and whole, yet we observe them to differ in essential character. Hence there is no contradiction between the individual and the highest Self—the former of which is a viseshana of the latter—standing to each other in the relation of part and whole, and their being at the same time of essentially different nature. This the Sûtra declares 'not so is the highest,' i.e. the highest Self is not of the same nature as the individual soul. For as the luminous body is of a nature different from that of its light, thus the highest Self differs from the individual soul which is a part of it. It is this difference of character—due to the individual soul being the distinguishing clement and the highest Self being the substance distinguished thereby—to which all those texts refer which declare difference. Those texts, on the other hand, which declare non-difference are based on the circumstance that attributes which are incapable of separate existence are ultimately bound to the substance which they distinguish, and hence are fundamentally valid. That in declarations such as 'Thou art that' and 'this Self is Brahman,' the words thou and Self, no less than the words that and Brahman, denote Brahman in so far as having the individual souls for its body, and that thus the two sets of words denote fundamentally one and the same thing, has been explained previously.

46. And Smriti texts declare this.

That the world and Brahman stand to each other in the relation of part and whole, the former being like the light and the latter like the luminous body, or the former being like the power and the latter like that in which the power inheres, or the former being like the body and the latter like the soul; this Parâsara also and other Smriti writers declare, 'As the light of a fire which abides in one place only spreads all around, thus this whole world is the power (sakti) of the highest Brahman.' The 'and' in the Sûtra implies that scriptural texts also ('of whom the Self is the body' and others) declare that the individual Self is a part of Brahman in so far as it is its body.

But if all individual souls are equal in so far as being alike parts of Brahman, alike actuated by Brahman, and alike knowing subjects, what is the reason that, as Scripture teaches, some of them are allowed to read the Veda and act according to its injunctions, while others are excluded therefrom; and again that some are to see, feel, and so on, while others are excluded from these privileges?—This question is answered by the next Sûtra.

47. Permission and exclusion (result) from connexion with a body; as in the case of light and so on.

Although all souls are essentially of the same nature in so far as they are parts of Brahman, knowing subjects and so on, the permissions and exclusions referred to are possible for the reason that each individual soul is joined to some particular body, pure or impure, whether of a Brâhmana or Kshattriya or Vaisya or Sûdra, and so on. 'As in the case of fire and so on.' All fire is of the same kind, and yet one willingly fetches fire from the house of a Brâhmana, while one shuns fire from a place where dead bodies are burnt. And from a Brâhmana one accepts food without any objection, while one refuses food from a low person.

48. And on account of non-connectedness there is no confusion.