10.19-42 Hanta te etc. upto jagat sthitah.  I am the Soul etc.  (verse 20) :  By this [the Bhagavat]  wards off the exclusion  [of any being as different form Him].  Otherwise the sentences like  'Of the immovable  [I am]  the the Himalayas' (verse 25) etc., would amount to the exclusive statement that the Himalayan range is the Bhagavat and not any other one.  In that case, the indiscriminateness of the Brahman is not established and hence the realisation of the Brahman would be a partial (or conditioned) one.  For, the [present] text of exposition is intended for that seeker whose mind cannot contemplate on the all-pervasiveness [of the Brahman], but who [at the same time] is desirous of realising that [all-pervasiveness].  Hence, while concluding, [the Bhagavat] teaches the theory of duality-cumunity by saying  'whatsoever being exists with the manifesting  power' etc., and  then concludes the topic with the theory of absolute unity, as 'Or what is the use of this elaboration;৷৷৷৷.I remain pervading this [universe] by a single fraction [of Myself]  This has been declared indeed [in the scriptures] as : 
 
'All beings constitute [only] His one-fourth;  His [other] immortal three-forths are in the heaven.'  (Rgveda,  X, xc, 3).
 
Thus, all this and the prime cause of creatures, are nothing but the Bhagavat (Absolute).  And hence, He Himself becomes the object of knowledge of all, but being comprehended with the different strange alities.