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12. For this reason Bādarāyana (holds him to be) of both kinds; as in the case of the twelve days' sacrifice.
'For this reason,' i.e. for the reason that the text refers to the wish of the Released, the Reverend Bādarāyana is of opinion that the Released may, at his liking, be with or without a body. This satisfies both kinds of texts. The case is analogous to that of the twelve days' sacrifice which, on the basis of twofold texts--'Those desirous of prosperity are to celebrate the dvādasāha,' and 'The priest is to offer the dvādasāha for him who desires offspring'--belongs, according to difference of wish, either to the sattra or the ahīna class of sacrifices.--The next Sūtra declares that the body and the sense-organs of the Released are not necessarily created by the Released himself.
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