वेदान्त पारिजात सौरभ (भगवद् निम्बार्काचार्य - द्वैताद्वैत वेदान्त ब्रह्मसूत्र भाष्य सटीक)

[sū 1. 2. 26.
134 VEDĀNTA-PĀRIJĀTA-SAURABHA ADH. 7 ]
SŪTRA 26
"THAT WHICH IS STATED BY SMṚTI MUST BE AN INDICATION,
THUS."
Vedānta-pārijāta-saurabha
The form, stated in Smṛti as well, in the passage: 'Of whom,
fire is the mouth, the heaven the head' (Mahā. 12 1656.6 ¹), "must"
be a decisive factor in proving that Vaiśvānara is the Highest Self.
Vedānta-kaustubha
The word "thus" implies the reason. For this reason, too,
Vaiśvānara is the Highest Self alone,—because "that which is stated
by Smṛti must be an indication" of the fact that the word 'Vaiśvānara'
denotes the Highest Self The phrase "That which is stated by
Smṛti" means that the form, characterized by having the heaven for
the head and the rest, denoted by the scriptural text: 'The head,
indeed, is the brightly shining (heaven)' (Chānd 5 18 2) and so on,
is mentioned also by a Smṛti which follows Scripture. That very
thing must be "an indication", i.e. a decisive factor here,—this is
the sense The Smṛti-passages are the following: 'Of whom fire is
the mouth, the heaven the head, the sky the navel, the earth the feet,
the sun the eye, the regions the ear,—obeisance to Him, the Soul of
the world' (Mahā. 12 1656b–1657a ²), 'Of whom the heaven is the
head, the wise declare, the sky, verily, the navel, the sun and the
moon the eyes, the regions the ear, the earth the feet,—He is the
inconceivable Soul, the maker of all beings' For this very reason, it
has been said: 'Scripture and Smṛti are celebrated to be the two
eyes of the wise. Deprived of one, one is said to be "one-eyed",
deprived of both "blind"'.
Or, (an alternative explanation of the sūtra:) the phrase: "That
which is stated by Smṛti" means as follows: (The form) which is
recognized in the following manner thus: What is celebrated in
another scriptural text, viz. 'Fire is his head, the eyes the sun and the
moon' (Muṇḍ. 2.1.4), and so on, as well as in the stated Smṛti-passages
as the form of the Highest Self, that alone, is stated here (in Chānd.
5.18.2),—that form must be an indication, i.e a sign, that Vaiśvānara
is the Highest Self.
¹ Ś. R ² P. 424, lines 2-3, vol. 3