Sbg 13.23 etassa

English Translation of Abhinavgupta's Sanskrit Commentary By Dr. S. Sankaranarayan 13.20-23 Prakrtim etc. upto parah. The Material Cause also is beginningless, because it has no other casue. Modifications : the cloth and the like. What is known as Material Cause is the basis for the process of cause-and-effect. But, the Soul, because of Its importance, constitutes the enjoyer. [Thus] the Material Cause and the Soul have verily an existence of interdependence just as that of the lame and the blind. Hence, the nature of the Soul is described by the authors of the scriptures by nomenclatures having different forms such as 'the Spectator' and so on. The meaning, intended here is this : The Material Cause, Its modifications, the fourteen types of creation and also the Soul - this is all beginningless and perennial as it is completely illuminated by the category Brahman and is identical with it.

 Hence  [the Bhagavat] said :