2.1.5 भोक्त्रापत्त्यधिकरणम्
तत्तासां देवतानामिति तु न चतुरं दृश्यते मक्षिकादेः ।
कृम्यादि द्रव्यभेदो यदि न भवति तत्कार्यहेत्वोरलं स्यात् ॥ 4 ॥
टीका
2.1.5 भोक्त्रापत्त्यधिकरणम् The contention that since Brahman has for its body the souls, it too will be an experient of pleasure and pain like the soul which has body and so Brahmah would in no way differ from the souls is wrong on the ground that in respect of Brahman there is absence of relation to karma as in the case of liberated souls. In ordinary experience too it is noticed that although the king and his subjects are embodied ones, yet paid due to punishment meted out for transgressing the king`s orders is experienced only by the subjects and not by the king.