Verse 17 explains and defends non-duality by refuting the jīva–brahman bheda (duality) through the following logic:
- The Self is constant, partless, non-objectifiable, and present through all states of experience.
- The individual self (tvam) and Brahman (tat) refer to the same Reality in essence.
- The body, even the subtle body, is composite, and hence perishable — unlike Brahman.
- Liberation is impossible unless the subtle body and its root cause — ignorance — are negated.
- The error of mistaking the body for the Self is due to mūlājñāna, the root ignorance.
- Vedānta therefore insists: "You are Brahman" — and this must be realized, not merely understood intellectually.