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Reverting to the subject, we started with the entire manifestation, taking it to be real. Then we considered it as an effect (kärya) caused by Brahman, the käraëa. By the analysis of the relationship between the cause and the effect, we found that the effect is without essential substantiality (mithyä), as it is dependent on the cause for its existence. This being so, the unsubstantial effect (kärya) does not qualify to become the characteristic of Brahman, the cause. That is, Brahman is kärya-vilakñaëa.
There is another outcome from the analysis. It is that Brahman loses the status of the cause, since the effect is insubstantial. This is like the guru ceasing to have the guru-status as soon as he has no disciple. It means that being the cause is not the characteristic of Brahman; nor is Brahman käraëa-vilakñaëa either.
The net result is that Brahman is neither the cause nor the effect. Brahman is kärya-käraëa-vilakñaëa.  Even so, the effect and the cause are the indicatory marks for recognising Brahman through the manifestation when the nature of its relationship with Brahman is explained. It is like identifying the house through crow sitting on its roof, even though the crow is not a part of the house. Once we recognize the house, the crow is not a part of the understanding of the house. It is called taöastha-lakñaëa. Similarly, the manifestation serves as the indicator for recognising the actual Brahman, which is niñprapaïca (without the manifestation) and is free from it (prapaïcopaçamam [265). This is the reason why the exact process of manifestation is not of any consequence in recognising Brahman.
We may now set down below the results of the various stages of analysis:
Taittiréya Upaniñad reveals Brahman as the jagat-käraëam. It states: “From that (Brahman), which is ätmä, space is born. From space, air is born. From air, fire (is born). From fire, water (is born). From water, earth (is born). From earth, plants are born. From plants, food is born. From food, the human being (is born). The human being consisting of the essence of food is indeed this (body)”  The manifestation takes place at the total and at the individual levels. However, the manifestation constitutes adhyäropa or super-imposition, since it makes Brahman to be known by us differently from what it is.
Proceeding from our erroneous notion of taking the manifestation to be real, the Upaniñad corrects the error (apaväda) at each stage of the manifestation both at the individual and total level to reveal Brahman-ätmä in its true nature. Following the arundhaté-darçana-nyäya, it does the correction beginning from the gross physical body (annamaya) and progresses through the subtle präëamaya, manomaya, vijïänamaya and änandamaya and ends with Brahman-ätmä. The result of the correction of error is the resolution of annamaya into präëamaya, präëamaya with resolved annamaya into manomaya, manomaya with resolved präëamaya and annamaya into vijïänamaya and vijïänamaya with resolved manomaya, präëamyaya and annamaya into änandamaya and änandamaya with resolved vijïänamaya, manomaya, präëamaya and annamaya into Brahman-ätmä. The process of manifestation and resolution are set out not for throwing light on these processes but for revealing that whatever exists is only the one vastu, which is Brahman-ätmä. It also shows that ätmä is not the body-mind-sense-complex by negating it at all levels of misunderstanding, namely, annamaya, präëamaya, manomaya, vijïänamaya and änandamaya. The resolution also demonstrates as to how ätmä is none other than Brahman.
264. There is neither any real creation nor any creator. Therefore, there is no real birth. This is Gauḍapädäcärya’s ajäti-väda (Kärikä, 4.22.)
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