The Sûtras now proceed to refute a further doubt, viz. that the
Pañkarâtra tantra--which sets forth the means of attaining supreme
beatitude, as declared by the Lord (Bhagavat)--may also be destitute of
authority, in so far, namely, as belonging to the same class as the
tantras of Kapila and others. The above Sûtra raises the doubt.
The theory of the Bhâgavatas is that from Vâsudeva, who is the highest
Brahman and the highest cause, there originates the individual soul
called Sankarshana; from Sankarshana the internal organ called Pradyumna;
and from Pradyumna the principle of egoity called Aniruddha. Now this
theory implies the origination of the individual soul, and this is
contrary to Scripture. For scriptural texts declare the soul to be
without a beginning--cp. 'the intelligent one is not born and does not
die' (Ka. Up. II, 18), and other texts.