(Same as 8.20) From the consideration of 'Having attained the unmanifest Lord there is no return' (verse 8.15), it follows: 'the unmanifest is the supreme Viṣṇu.' Garuḍa uses this expression. 'Dhāma' denotes the nature of the abode; it is of the form of light; it is described by the wise as abode, for it is of the nature of jñāna and of effulgence.