13.27 Bharatarsabha, O scion of the Bharata dynasty; yavat kincit, whatever; sattvam, object;-as to whether they are without exception the Lord says-sthavara-jangamam, moving or non-moving; sanjayate, comes into being; viddhi, know; tat, that; as originating ksetra-ksetrajna-samyogat, from the association of the field and the Knower of the field.
Objection: What, again, is meant by this 'association of the field and the Knower of the field'? Since the Knower of the field is partless like space, therefore Its conjunction with the field cannot be a kind of relationship like coming together of a rope and a pot through the contact of their parts. Nor can it be an intimate and inseparable relation as between a thread and a cloth, since it is not admitted that the field and the Knower of the field are mutually related by way of being cause and effect.
Reply: The answer is: The association of the field and the Knower of the field-which are the object and the subject, respectively, and are of different natures-is in the form of superimposition of each on the other an also of their alities, as a conseence of the absence of discrimination between the real natures of the field and the Knower of the field. This is like the association of a rope, nacre, etc. with the superimposed snake, silver, etc. owing to the absence of discrimination between them. This association of the field and the Knower of the field in the form of superimposition is described as false knowledge. After having known the distinction between and the characteristics of the field and the Knower of the field according to the scriptures, and having separated, like a stalk from the Munjagrass, the above-described Knower of the field from the field whose characteristics have been shown earlier, he who realizes the Knowable (i.e. the Knower of the field)-which, in accordance with 'That is neither called being nor non-being' (12), is devoid of all distinctions created by adjuncts- as identical with Brahman; and he who has the firm realization that the field is surely unreal like an elephant created by magic, a thing seen in a dream, an imaginary city seen in the sky, etc., and it appears as though real-for him false knowledge becomes eradicated, since it is opposed to the right knowledge described above.
Since the cause of his rirth has been eliminated. therefore what was said in, 'He who knows thus the Person and Nature along with the alities৷৷.', that the man of realization is not born again (23), has been a reasonable statement. 
In 'He৷৷.will not be born again' (23) has been stated the result of right knowledge, which is the absence of birth owing to the destruction of ignorance etc., the seeds of worldly existence. The cause of birth, viz the association of the field and the Knower of the field brought about by ignorance, has also been stated. Hence, although right knowledge, which is the remover of that ignorance, has been spoken of, still it is being stated over again in other words: