When a pot is broken, the portion of sky within the pot becomes sky element as before. In the same way, when the gross and subtle bodies die, the living entity becomes Brahman as before. When one attains jṣāna, the covering of the subtle body difficult to destroy is dissolved. An example used by the ekātma-vādīs is given. When a pot is broken the ether in the pot becomes part of the great ether as previously, before the pot was made. The statement “When the body dies, being dissolved by jṣāna” has another, esoteric meaning. “The jīva and Paramātmā are both seen functioning in the body. When the subtle body is dissolved, both jīva and Paramātmā become liberated. Can we not say this?” No. Paramātmā is free of covering in the three aspects of time. An example is given. As the ether exists even at present in the pot, when the pot is broken, it exists uncovered. Since the ether is present inside and outside the pot, how can the pot cover it? That is the meaning. Though the body is present, and not dead, Paramātmā (brahma) who is different from the jīva (ajīvaḥ) [Note: Jīvaḥ is taken as ajīvaḥ by sandhi rule.], who pervades everywhere, remains as before. (Thus the statement “In the same way, when the gross and subtle bodies die, the living entity becomes Brahman as before” means “In the same way, when the gross and subtle bodies die, Paramātmā, different from the jīva, remains as it was before.”)