20. The one within the sun and the eye is Brahman, because Its characteristics are mentioned there.
The Upanishad describes a golden person seen within the sun, radiant with golden hair and golden beard, lord of the worlds beyond the sun and of all objects desired by the gods.
It further describes the person seen within the eye as having the same form, the same name, and the same lordship over the world beneath the body and all objects desired by men.
An objection arises that because abode, form, and limitation are repeatedly mentioned, the text must refer to some exalted individual soul or presiding deity rather than Brahman.
The sutra rejects this and states that the person spoken of is the Highest Brahman, because the decisive characteristics mentioned are freedom from all evil, identity with the Vedic hymns, and universal lordship.
The mention of a particular abode such as the sun or the eye, and of form such as golden radiance, is only for the purpose of meditation. Brahman, though beyond all limitation in Its true nature, assumes through Maya whatever form is helpful for contemplation.
21. Another text makes a clear distinction between the Lord within the sun and the individual soul associated with the sun.
The teaching says: the One who dwells in the sun, whom the sun does not know, whose body the sun is, and who rules the sun from within, is the immortal inner ruler.
This clearly shows that the indwelling Lord is different from the solar deity or any individual soul connected with the sun.
Therefore the person described within the sun and within the eye must be Brahman alone, the inner ruler present in both the cosmic and the personal realms.