Mandukya Upanishad, Class 36

Thuriyua padham is advaidam. 
The significant of the word advaidam is that thuriyum is beyond cause and
effect, absolute principle, beyond time and space, not subject to
modification.  Cause and effect are subject to modification. 
Whatever is subject to change is within time.  Whatever is beyond time is
not subject to change and beyond cause and effect.  Nothing originates
from that Advaida Brahman.  Neither jiva is born out of paramatma nor the
jagat, the world is born out of Brahman.

Scriptures clearly discuss paramatma
jivatma aikyam through many maha vakyam.  We accept paramtma as
birth-less.  Maha vakyams reveal that paramtma is identical to
jivatma.  Therefore, jivatma is birthless.  Therefore, jivatma is not
a product born out of paramatma.  Therefore, there is no jivatma shristy.

Taitreya upanishad in pancha kosa
viveka says that the jivatma obtained in anandamaya kosa and paramtma obtained
outside are one and the same.

Verse 12

In madhu brahmana of the
brahadhanranhya upanishad, the supreme Brahman is revealed in paris of
locations just the same space is shown in earch and in the stomach.

In this verse, Gowdapadha is taking
Brahadharanya Upanishad.  Second chapter, fifth section is called manu
brahmanyam.  Each chapter is called adhyayam and each section within the
chapter is called brahmanyam.  In this section, Brahman is defined by the
word “Madhu”.  In this section, the upanishad takes many microcosms
like ear, eyes etc and compares to macrocosm and says both are one and the
same.  Similar to water in individual waves and water in ocean are one and
the same.  Brahman obtained in prithvi level (macro) and the Brahman
obtained in body (micro) are one and the same.  Micro is called adhyatmam
and macro is adhibhudham and both are same. Paris of micro and macro like Eye –
Sun; ear – dhik are taken.  Space inside your stomach and space outside is
one and the same.  Chaithanyam obtained inside oneself and the chaithanyam
obtained outside are one and the same.  Chaithanyam obtaining within
oneself is jivatma and chaithanyam outside is paramatma and they are one and
the same.  Since jivatma and paramta are one and the same, jivatatma also
birth-less like paramatma,  So jivatma is not a kariyam and therefore
paramatma not a karanam.  Therefore, atma is kariya karana vilakshanam
therefore it is advaidam.

Verse 13

The non-difference between the jiva
and atma is praised thropugh the statements of identify and pluarility is
condemned.  Such a teaching which is mentioned above becomes consistent in
the way only.

In scriptures there are also
statements about the difference between jivatma and paramtma.  Gowdapatha
seems to ignore.  In Mundaka Upanishads, jivatma is samsari and bound and
the other is free and unbound.  Vedanta seems to contradict itself. 
There are portions of upanishad, jivatma and paramatma are identical and there
are portions of upanishad jivatma and paramtma are totally different. 
When the scriptures talk about dwaidam, but scriptures also criticize dwaidam
strongly by using expressions like whoever sees difference will go from death
to death and will be a samsari.  Taitreya Upanishad says as long as you
see god is different from you, you will be insecure.  As long as you see
difference from god, you will have fear.  Brahadharnyaha says whoever sees
difference between jivatma and paramatma is ignorance as good as an
animal.  Gowdapadha says whoever sees difference is an unfortunate
person.  So scriptures says that dwaidam should be criticized.  Why
do the scriptures prescribe puja and upasana?  In every puja, we are only
reinforcing dwaidam,  Gowdapadha indirectly says that dwaidam must be
ultimately rejected.  But in the beginning stages it is recommended and
required as a stepping stone.  Puja and upsanas are find as a mean but
they are not an end itself.  The final word of the vedas is advaidam
because dwaidam is criticized and advaidam is glorified by scriptures. 
The one who sees one atma has no grief and no regrets.  Dwaidam is
criticized as a destination or end.  Vedas says don’t remain in dwaidam
all the time.  The final conclusion of vedas is learn to say aham brahma asmi.

Verse 14

The separateness of the jiva and the
atma which is declared in the scriptures before the statements of creations is
only secondary with regard to the future teaching of identify.  It is not
at all proper to attribute primary importance to that separateness.

If Dwaidam or difference is cause of
samsara, why should the scriptures talk about dwaidam at all?  The entire
karma kanda is about jivatma and paramatma beda, difference.  Entire
siskha valli is about jivatma paramtma bedam.  Because dwaidam is useful
as a stepping stone.  Nobody can enter into advaidam directly. 
Dwaidam is incomplete without reaching advaidam.  Advaidam is impossible
without going through dwaidam.  Veda purva praga presesnet dwaidam as
stepping stone.  Vedanta teaches advaidam.  Similar to pole
vaulter.  You should be grateful to the pole, but you should drop the pole
to reach the other side.  But without the pole, you can never reach the
height and the other side.   When you drop the pole depends on the level
of the maturity of the student.  That dwaidam taught before the advaitic
teaching, is only temporarily value.  It is not the ultimate
reality.  It is required as a stepping stone.  It is temporarily
valid from the standpoint of future ultimate teaching of advaidam.  Once
you reach advaidam, dwaidam becomes invalid.  It is not proper to give
dwaidam the ultimate validity.