14.27 Hi, for; aham, I, the inmost Self; am the pratistha brahmanah, Abode-that in which something abides is pratistha-of Brahman which is the supreme Self. Of Brahman of what kind? Amrtasya, of that which is indestructible; avyayasya, of that which is immutable; and sasvatasya, of that which is eternal; dharmasya, of that which is the Dharma, realizable through the Yoga of Jnana which is called dharma (virtue); and aikantikasya sukhasya, of that which is the absolute, unfailing Bliss by nature.
Since the inmost Self is the abode of the supreme Self-which by nature is immortal etc.-, therefore, through perfect Knowledge it (the former) is realized with certainty to be the supreme Self. This has been stated in, 'he alifies for becoming Brahman'.
The purport is this: Indeed, that power of God through which Brahman sets out, comes forth, for the purpose of favouring the devotees, etc., that power which is Brahman Itself, am I. For, a power and the possesser of that power are non-different. Or, brahman means the conditioned Brahman, since It (too,) is referred to by that word. 'Of that Brahman, I Myself, the unconditioned Brahman-and none else-am the Abode.'
(The abode of Brahman) of what alities? Of that which is immortal; of that which has the ality of deathlessness; of that which is immutable; so also, of that which is the eternal; which is the dharma having the characteristics of steadfastness in Knowledge; of that which is the absolute, unestionably certain Bliss born of that (steadfastness);-'I am the Abode' is understood.