ॐ गुरुपरमात्मने नमः
ननु साहंकारस्य किंचिज्ज्ञस्य जीवस्य निरहंकारस्य सर्वज्ञस्येश्वरस्य च कथमभेदबुद्धिः स्यादुभयोर्विरुद्धधर्माक्रान्तत्वादिति चेन्न। स्थूलसूक्ष्मशरीराभिमानी त्वंपदवाच्योऽर्थः। उपाधिविनिर्मुक्तं समाधिदशासम्पन्नं शुद्धचैतन्यं त्वंपदलक्ष्योऽर्थः। सर्वज्ञत्वादिविशिष्ट ईश्वरस्तत्पदवाच्यः। उपाधिशून्यं शुद्धचैतन्यं तत्पदलक्ष्यः। एवं लक्ष्यार्थमादाय जीवेश्वरयोरभेदे बाधकाभावः।
mahāvākya
A jīva has ahaṅkāra and limited knowledge. īśvara has no ahaṅkāra and is sarvajña (all-knowing). The doubt is – how can there be abheda between them?
The vācyārtha of ‘tvam’ is one who identifies with the sthūla śarīra. The lakṣyārtha of ‘tvam’ is devoid of upādhi, like śuddha caitanya in a state of samādhi.
The vācyārtha of ‘tat’ is īśvara with adjectives like sarvajña. The lakṣyārtha of ‘tat’ is śuddha caitanya devoid of upādhi.
When the lakṣyārtha is taken, there is no obstruction to abheda between jīva and īśvara.