22. The same is declared by Smriti also.
Smriti also declares that the transmigrating soul when reaching the state of Release 'imitates,' i.e. attains supreme equality of attributes with the highest Brahman. 'Abiding by this knowledge they, attaining to equality of attributes with me, are not born again at the time of creation, nor are they affected by the general dissolution of the world' (Bha. Gî. XIV, 2).
Some maintain that the last two Sûtras constitute a separate adhikarana (head of discussion), meant to prove that the text Mu. Up. II, 2, 10 ('After him the shining one, everything shines; by the light of him all this is lighted'), refers to the highest Brahman. This view is, however, inadmissible, for the reason that with regard to the text quoted no pûrvapaksha can arise, it having been proved under I, 2, 21 ff., and 1,3, 1, ff., that the whole section of which that text forms part is concerned with Brahman; and it further having been shown under I, 1, 24 ff., that Brahman is apprehended under the form of light.--The interpretation moreover does not fit in with the wording of the Sûtras.--Here terminates the adhikarana of the 'small one.'