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.