Sat-darshana Bhashya (translation)

Verse 38.

सोऽहंविचारो वपुरात्मभावे
साहाय्यकारी परमार्गणस्य।
स्वात्मैक्यसिद्धौ स पुननिरर्थो
यथा नरत्वप्रमितिर्नरस्य।

To those who think that the body is Self, the meditation ’I am He’ is help indeed in the supreme search. Futile is that in the realised state of the Self, needless as man’s statement ’I am man’.

So long as one is engrossed in the physical body or in the subtle being of life and mind, it does him some good to hold that ’I’, the human self, am ’He’, the Supreme Being. This meditation ’I am He’ so’ham involves the negation of the bodily idea and thus is helpful to some extent as an antedote. But no one in the realised state says ’I am He, the Brahman’. To do so is futile and provokes laughter. No man need say “I am man’. To says so will not make a man of any being which is not man. Only when a doubt arises whether one is or is not a man is the statement pertinent that he is a man, and no bird or beast. Even then to say that he is a man does not create or confer the man-nature, but is simply an assertion of fact or a reminder. Therefore the so’ham meditation (’I am He’) is of some help to remove the wrong idea that I am this body or mind.

Shri Maharshi always accepts and appreciates the Upanishadic statements such as ’Brahman is Consciousness’ ’Brahman I am’ "That thou art This self is Brahman’. ’He I am’. But he holds that these are utterances of revealed Truth and therefore are valid. Neither vocal utterance nor mental repetition of these words can be real upasana, or sadhana, the discipline that builds up an inner life leading to the realisation of the ultimate Truth signified by these sacred utterances.

Then the parable of the lost tenth man, Dasama drishtanta is quoted to affirm the truth of Advaita, non-duality.