The teacher Âsmarathya is of opinion that the text represents the
highest Self as possessing a definite extent, to the end of rendering
the thought of the meditating devotee more definite. That is to say--the
limitation due to the limited extent of heaven, sun, &c. has the purpose
of rendering definite to thought him who pervades (abhi) all this
Universe and in reality transcends all measure (vimâna).--A further
difficulty remains. For what purpose is the highest Brahman here
represented like a man, having a head and limbs?--This point the next
Sûtra elucidates.