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The concept of "vibhaktpradeshtva-svrupa" (being distinct in terms of space) as otherness and "vibhaktpradeshtva-svrupa" as non-otherness is not accepted. It is explained clearly as follows: Just as an atom, due to its indivisibility in terms of space, is non-other to its own space, similarly, an atom and the qualities residing in it, such as touch, taste, smell, and color, due to their indivisibility in terms of space, are non-other (avibhaktpradeshtva-svrupa). However, just as the distant mountains Sahya and Vindhya are other to each other due to their distinct spatial locations, and similarly, the mixed milk and water are non-other due to their close proximity, in the same way, substances and qualities are not other due to their non-distinct spatial locations (vibhaktpradeshtva-svrupa) and are not non-other due to their distinct spatial locations. ||45||