24. And there is non-difference...

24. And there is non-difference (of the intention of Brahman's distinguishing attributes), as in the case of light; and the light (is) intuited as constituting Brahman's essential nature by repetition of the practice (of meditation).

That the clause 'not so' negatives not Brahman's possessing two forms, a material and an immaterial one, but only Brahman's nature being restricted to those determinations, follows therefrom also that in the vision of Vâmadeva and others who had attained to intuition into Brahman's nature, the fact of Brahman having all material and immaterial beings for its attributes is apprehended in non-difference, i.e. in the same way as the fact of light (i.e. knowledge) and bliss constituting Brahman's essential nature. Compare the text 'Seeing this the Rishi Vâmadeva understood, I am Manu and the sun' (Bri. Up. I, 4, 10). And that light and bliss constitute Brahman's nature was perceived by Vâmadeva and the rest through repeated performance of the practice of devout meditation. In the same way then, i.e. by repeated meditation, they also became aware that Brahman has all material and immaterial things for its distinguishing modes.--The next Sûtra sums up the proof of Brahman's possessing twofold characteristics.