'One part (quarter) of it are all beings, three feet (quarters) of it
are the Immortal in heaven' (Ch. Up. III, 12, 6)--on account of this
mantra also the soul must be held to be a part of Brahman. For the word
'foot' denotes a part. As the individual souls are many the mantra uses
the plural form 'all beings.' In the Sûtra (42) the word 'part' is in
the singular, with a view to denote the whole class. For the same reason
in II, 3, 18 also the word 'atman' is in the singular. For that the
individual Selfs are different from the Lord, and are many and eternal,
is declared by texts such as 'He who, eternal and intelligent, fulfils
the desires of many who likewise are eternal and intelligent' (Ka. Up.
II, 5, 13). Since thus the plurality of the eternal individual Selfs
rests on good authority, those who have an insight into the true nature
of Selfs will discern without difficulty different characteristics
distinguishing the individual Selfs, although all Selfs are alike in so
far as having intelligence for their essential nature. Moreover the
Sûtra II, 3, 48 directly states the plurality of the individual Selfs.