It has hands and feet on every side, that thing to be known. By the adjuncts that are the instruments of all living beings the existence of the field-knower is made evident; and the field-knower is spoken of by the adjunct of the field, and the field is divided in many ways, as hands, feet and the rest. The array of particulars made by the difference of field-adjuncts is false to the field-knower, and so, by setting it aside, its being a thing to be known was stated, 'it is not said to be real, nor unreal'. The adjunct-made false form is here, for the sake of grasping its existence, set forth as if it were a quality of the thing to be known, in 'hands and feet on every side' and the rest. So runs the word of the knowers of the tradition: 'by superimposition and by denial the thing free of all distinction is made plain'. The hands, feet and the rest, grasped everywhere as limbs of every body, have their working as the effect of the existence of the power of the thing to be known, and so they are figuratively spoken of as marks, in the thing to be known, of its existence. The other terms are to be explained likewise: that thing to be known has eyes, heads and faces on every side, and hearing everywhere, hearing being the organ of the ear; it stands in the world, in the array of living beings, having pervaded, covered, all. Lest, from the superimposition of the senses, hands, feet and the rest, which are adjuncts, there arise a suspicion that the thing to be known possesses them, this verse is begun.

'Shining with the qualities of all the senses': that of which there is a shining-forth by the qualities of all the senses; the qualities of the senses are the workings of the senses; it is able, even by the workings of the senses, to know objects. By nature free of all the senses, without the senses, and yet, of itself, knowing all even as the workings of the senses do; this is the meaning. Unattached, by its very nature free of attachment to the body of a god and the rest; and yet the supporter of all, able to support all the bodies of god and the rest, by such revealed texts as 'He becomes one, He becomes threefold'. Free of the qualities, by nature free of the qualities sattva and the rest; and yet the experiencer of the qualities, able for the experience of the qualities sattva and the rest.

This is a brief sub-gloss. For a fuller reading of this verse, see Madhusūdana, Śaṅkara, or Rāmānuja above.

Madhvacharya does not comment on this verse.