Adhyaya 38 — Dattatreya on Non-Identification (Mamata) and the Path to Liberation
भूतेन्द्रियमयं स्थूलं न त्वं राजन्न चाप्यहम् ।
न तन्मात्रमयावावां नैवान्तःकरणात्मकौ ॥
bhūtendriyamayaṃ sthūlaṃ na tvaṃ rājanna cāpyaham |
na tanmātramayāvāvāṃ naivāntaḥ karaṇātmakau ||
O King, you are not the gross body made of elements and senses—nor am I. Nor are we made of the subtle elements (tanmātras), nor are we of the nature of the inner instrument (mind, etc.).
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Freedom begins by withdrawing false identity from the body, senses, subtle constituents, and even the mind-intellect complex; the Self is the witness beyond these.
Upadeśa on tattva-vicāra (analysis of principles), not sarga/manvantara/genealogy.
The verse maps the seeker’s ‘dis-identification ladder’: gross → subtle → psychological. It prepares the recognition of puruṣa/kṣetrajña as distinct from prakṛti’s evolutes.