10. The Akṣara, the Imperishable, is Brahman because it supports everything up to ether itself.

The dialogue with Gārgī declares that in this Imperishable even ether is woven like warp and woof. Such universal support can belong only to Brahman and not merely to the syllable Om, though the word akṣara can ordinarily mean a syllable.

The text further describes it as neither gross nor minute, neither short nor long, showing the absence of all relative qualities and confirming its transcendent nature.

11. This is further confirmed because cosmic order is sustained under its command.

Under the rule of this Imperishable, the sun and moon remain in their ordained places. Such rulership and command cannot belong to the non intelligent Pradhāna, and therefore the Akṣara must be the Highest Self.

12. The qualities of anything other than Brahman are negated by the scripture.

The text attributes seeing, hearing, thinking, and knowing to Akṣara, which points to a conscious principle. At the same time, all limiting adjuncts are denied. This excludes both inert matter and the conditioned individual soul, leaving Brahman alone as the intended meaning.