8.20 He is parah, distinct, different;-From what?-tasmat, from that aforesaid (Unmanifested).
The word tu, but, is meant for showing the distinction of the Immutable that is going to be spoken of from the Unmanifested.
He is bhavah, the Reality, the supreme Brahman called the Immutable.
 
Even though different, there is the possibility of similarlity of characteristics. Hence, for obviating this the Lord says: anyah, the other, of a different characteristic, and He is the Immutable which is beyond the range of the organs. It has been said that He is distinct from that. From what, again is He distinct? Avyaktat, from the Unmaifested spoken of earlier, which is the seed of the multitude of beings, and which is characterized as ignorance (avidya) [Ast. adds, 'anyah vilaksanah, bhavah ityabhiprayah: The meaning is that the Reality is different and distinct (form that Unmanifested).-Tr.] He is sanatnah, eternal.
Bhavah, the Reality; yah sah, who is such; na, does not; vinasyati, get destroyed; when sarvesu bhutesu, all beings, beginning from Brahma; nasyatsu, get destroyed.