अस्तीत्येवोपलब्धव्यस्तत्त्वभावेन चोभयोः । अस्तीत्येवोपलब्धस्य तत्त्वभावः प्रसीदति ॥ १३॥

He is to be realised first as Existence limited by upadhis and then in His true transcendental nature. Of these two aspects, Atman realised as Existence leads the knower to the realisation of His true nature.