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VIVEKACUDĀMANI Parātmā: Paramātmā.
The manomayakośa cannot be the Paramātmā. The reasons for this are given together here.
(1) ādyantavattvät: As it has a beginning and an end; it attains extinction (laya) in dreamless sleep and arises in waking etc. So it cannot be the ātman which has neither beginning nor end.
(2) pariņāmibhāvāt: as it is subject to modifications viz., kāma, saņkalpa, vicikitsā, sraddhā, aśraddhā, dhrtiḥ, adhytiḥ, hrīḥ, bhāh, dhih. So, it cannot be the ātman which is avikārin, not subject to modification.
(3) duhkhātmakatvāt: Its nature is compacted of duḥkha, grief. Hence it is controlled and purified. It has been shown that all grief arises from adhyāsa. Therefore the manomayakośa cannot be the atman which is of the nature of bliss.
(4) vişayatvahetoh: The śruti says: anyatramanā abhūvam nādrākşam anyatramanā abhūvam näśrauşam (Brh.)' "My mind was elsewhere; I did not see; my mind was elsewhere, I did not hear." Because it is an object of cognition by the witnessing consciousness and as it is the vişaya, a cognised object, it cannot be the ātman which is the universal witness.
drstā hi drśyātmatayā na dystaḥ: The seeing subject is nowhere known to be the seen object. Hence, both when it is functioning and otherwise, the mind is perceived by the witness as existing or nonexisting. The seen and the seer cannot coexist in the same thing. The mind is the seen. So, it cannot be the ātman which is of the nature of the seer. Thus, that the mind is ānātmā is established.
186 Now the vijñānamaya kośa is explained.
बुद्धिर्बुद्धीन्द्रियः साधं सवृत्तिः कर्तृलक्षणः । विज्ञानमयकोशः स्यात् पुंसः संसारकारणम् ॥ १८६ ॥ buddhirbuddhāndriyaiḥ sārdham savrttiḥ kartylakṣaṇaḥ 1 vijñānamayakośas syāt pumsaḥ samsārakāraṇam 11
Buddhi with its organs of knowledge and its actions having the characteristics of an agent is known as the vijñānamayakośa. This vijñānamayakośa is the cause of samsāra.