taditi padena laksaniyah arthah yasyah sa
She who is denoted by the word tat.
The word, tat, which frequently occurs in the srutis such as 'tattvamasi' etc., directly means the Brahman as the creator. Hence, that is conditioned Brahman. But the Goddess is not meant by direct (expressed) meaning but by indirect meaning which indicates unconditioned Brahman (hence she is denoted by Laksyartha). The relation between both the Brahman is 'sameness'.
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