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The Liberation of Sārvabhauma Bhattācārya
351
SYNONYMS
brahme —in the Brahman effulgence;  īśvare —in the body of the Lord;  sāyujya —merging;  dui —two;  ta’ —indeed;  prakāra —varieties;  brahma-sāyujya —merging into the Brahman effulgence;  haite —than;  īśvara-sāyujya —merging into the body of the Lord;  dhikkāra —more abominable.
TRANSLATION
Sārvabhauma Bhaṭṭācārya continued:  “There are two kinds of sāyujya-mukti: merging into the Brahman effulgence and merging into the personal body of the Lord. Merging into the Lord’s body is even more abominable than merging into His effulgence.”
PURPORT
According to the opinion of the Māyāvādī Vedāntists, the living entity's ultimate success is to merge into the impersonal Brahman. The impersonal Brahman, or bodily effulgence of the Supreme Lord, is known as Brahmaloka or Siddhaloka. According to  Brahma-saṁhitā  (5.40),  yasya prabhā prabhavato jagad-aṇḍa-koṭi : the material universes are generated from the bodily rays of the Supreme Personality of Godhead.  Yogīs  who follow the principles of Patañjali accept the personality of the Absolute Truth, but they want to merge into the transcendental body of the Supreme Lord. That is their desire. Being the greatest authority, the Supreme Lord can easily allow many millions of living entities to merge into His body. The origin of everything is the Supreme Personality of Godhead, Bhagavān, and His bodily effulgence is known as the  brahmajyoti , Brahmaloka or Siddhaloka. Thus Brahmaloka or Siddhaloka is a place where many sparklike living entities, parts and parcels of the Supreme Lord, are assembled. Because these living entities do not wish to keep their individual existences, they are combined and allowed to remain in Brahmaloka like so many atomic particles of sunshine emanating from the sun.
The word  siddha  is very significant.  Siddha  refers to one who has realized the Brahman effulgence and who has complete knowledge that the living entity is not a material atom but a spiritual spark. This understanding is described in  Bhagavad-gītā  as  brahma-bhūta . In the conditioned state, the living entity is known as  jīva-bhūta , or “the living force within matter.”  Brahma-bhūta  living entities are allowed to stay in Brahmaloka or Siddhaloka, but unfortunately they sometimes again fall into the material world because they are not engaged in devotional service. This is supported by  Śrīmad-Bhāgavatam  (10.2.32):  ye ‘nye ‘ravindākṣa . These semi-liberated souls falsely claim to be liberated, but unless one engages in devotional service to the Lord, he is still materially contaminated. Therefore these living entities have been described as  vimukta-māninaḥ , meaning that they falsely consider