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Because the clause 'What is Ka the same is Kha' speaks of ether as characterised by pleasure, the ether which is denoted by 'Kha' is no other than the highest Brahman. To explain. On the Fires declaring 'Breath is Brahman, Ka is Brahman, Kha is Brahman,' Upakosala says, 'I understand that breath is Brahman, but I do not understand Ka and Kha.' The
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