The ignorant person sees difference between the jīvas and me, who am non-dual, absolute Brahman and Paramātmā, what to speak of seeing different between Brahmā, Śiva and me. “But how are Brahma who is a jīva taking the form of Hiraṇyagarbha, and Śiva who is touched by the guṇas even though being īśvara, non-different from you?” This is explained through kaimutya-nyāya. The ignorant person sees differences even between jīvas and me, what to speak seeing difference between Brahmā or Śiva and me. But the wise person does not. The jīvas are non-different from me because they are my tataṣṭha-śakti, and śakti is non-different from śaktimān. Brahmā and Śiva are non-different from me because they are guṇāvatāras.