The circumstance of the highest Lord who transcends all measure being
spoken of as measured by a span has for its reason 'manifestation.' The
highest Lord manifests himself as measured by a span, i.e. he specially
manifests himself for the benefit of his worshippers in some special
places, such as the heart and the like, where he may be perceived.
Hence, according to the opinion of the teacher Â/s/marathya, the
scriptural passage which speaks of him who is measured by a span may
refer to the highest Lord.