“Ko viśeṣas tvānye-bhyaḥ” — this indicates the Avyakta (unmanifest). It is free from instrumental bodies. “Tad vān iva pratīyase” indicates the manifest becoming apprehended. The phrase denotes attainment of a personal form beyond the eternal; it is not an action of the senses (see Śvetaśvatara and related passages). Expressions like “ānanda-dehaṁ puruṣaṁ manyante” denote a subordinate bodily conception; the sense should be taken accordingly. Thus: those not knowing the true state are deluded about the supreme.