कथं नु तद्विजानीयां किमु भाति विभाति वा ॥ १४॥
kathaṃ nu tadvijānīyāṃ kimu bhāti vibhāti vā .. 14..
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Commentary by Swami Krishnananda of the great Divine Life Society
Tad etad iti manyante’ nirdeśyam paramaṁ sukham, kathaṁ nu tad vijānīyām kimu bhāti vibhāti vā (2.2.14). How are we to designate the Atman as this or that when it is in all things? Mystics have called it ‘That which Is’. ‘This is That’ is the definition of the Atman, and not anything else, because indescribable supreme bliss is that Supreme Being. It cannot be indicated by any symbol.
Kathaṁ nu tad vijānīyām kimu bhāti vibhāti vā: In a humorous way Yama speaks to Nachiketas: “How can I speak about it? How can I understand it and explain it to you? How can I say whether it shines from within or from without? It is within as also without. This wonderful Atman, what shall I say about it? It can crop up in any form, here, there, everywhere. Does it shine or is it reflected through objects? What shall I say? I can only say verily it is That.”
Kathopanishad – Verse 14 – kathopanishad-2-2-14-tadetaditi – In Sanskrit with English Transliteration, Meaning and Commentary by Adi Shankaracharya (Sankara Bhashya) – Katha-2-2-14
Sri Shankara’s Commentary (Bhashya) translated by S. Sitarama Sastri
That bliss of the knowledge of the âtman which is indescribable, highest and which, though beyond the speech and mind of men, under the sway of Prakriti, they, the Brâhmins freed from all desire, describe as this, i.e., as something directly perceived; how; i.e., by what process shall I know that bliss: i.e., realise it as thus perceivable by my intelligence, as the sanyâsins freed from desire, do? Is that which is luminous of itself an object clearly perceivable by our intelligence or not?