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10. And on account of Smr̥ti.

This follows from Smr̥ti also, which declares ‘when the pralaya has come and the end of the Highest, they all together with Brahman enter the highest place.’–For all these reasons Bādari holds that the troop of the conducting deities, beginning with Light, leads the souls of those only who meditate on the effected Brahman, i e. Hiraṇyagarbha.