This verse is a beautiful expression of the divine experience of the Ultimate Reality. Vedic seers through meditation and concentration, realized the Ultimate Reality and for the sake of human welfare, made manifest in divine language i.e. Upanishad literature. The paper deals with the Åšruti passages called ÄdeÅ›a statements in the light of Åšaá¹…kar,s commentary on the Brahmaśūtra.