13.14 Tat, That-the Knowable; sarvatah-pani-padam, which has hands and feet everywhere-.
The existence of the Knower of the field is revealed through th adjuncts in the form of the organs of all creatures. And the Knower of the field is spoken of as such because of the limiting adjuncts of the field. The field, too, is diversely differentiated as hands, feet, etc. All diversity in the Knower of the field, caused by the differences in the adjunct-the field-, is certainly unreal. Hence, by denying it, the nature of the Knowable has been stated, in, 'That is called neither being nor non-being.' Although the unreal form is caused by the limiting adjuncts, still, for the comprehension of Its existence it is said, '(It) has hands and feet everywhere, etc., by assuming this as a ality of the Knowable. Thus, as is well known, there is saying of the people versed in tradition, 'The Transcendental is described with the help of superimposition and its refutation'. Everywhere the hands, feet, etc., which are perceived as limbs of all bodies, perform, their duties due to the presence of the power of the Knowable (Brahman). Thus the grounds for the inference of the existence of the Knowable are metaphorically spoken of as belonging to the Knowable. The others have to be explained similarly.
That Knowable has hands and feet everwhere. That which has eyes, heads, and mouths everywhere is sarvatoksi-siro-mukham. That which has ears every-where is sarvatah-srutimat: sruti means the organs of hearing; that which has it is sruti-mat. Tisthati, It exists, remains established; loke, in the multititude of creatures; avrtya, by pervading; sarvam, them all.
With this purpose is view, that as a result of the superimposition of the organs like hands, feet, etc., which are adjuncts, there may not be the misconception that the Knowable is possessed of them (adjuncts), the (next) verse is begun: