Text 32]
The Haṁsa-guhya Prayers
229
अवेक्षितं किञ्चन योगसांख्ययोः समं परं ह्यनुकूलं श्रुत्तत् ॥३२॥
astīti nāstīti ca vastu-niṣṭhayor eka-sthayor bhinna-viruddha-dharmaṇoḥ avekṣitam kiñcana yoga-sāṅkhyayoḥ samam paraṁ hy anukūlam bṛhat tat
asti —there is;  iti —thus;  na —not;  asti —there is;  iti —thus;  ca —and;  vastu-niṣṭhayoḥ —professing knowledge of the ultimate cause;  eka-sthayoḥ —with one and the same subject matter, establishing Brahman;  bhinna —demonstrating different;  viruddha-dharmaṇoḥ —and opposing characteristics;  avekṣitam —perceived;  kiñcana —that something which;  yoga-sāṅkhyayoḥ —of mystic  yoga  and the Sāṅkhya philosophy (analysis of the ways of nature);  samam —the same;  param —transcendental;  hi —indeed;  anukūlam —dwelling place;  bṛhat tat —that ultimate cause.
TRANSLATION
There are two parties—namely, the theists and the atheists. The theist, who accepts the Supersoul, finds the spiritual cause through mystic  yoga . The Sāṅkhyite, however, who merely analyzes the material elements, comes to a conclusion of impersonalism and does not accept a supreme cause—whether Bhagavān, Paramātmā or even Brahman. Instead, he is preoccupied with the superfluous, external activities of material nature. Ultimately, however, both parties demonstrate the Absolute Truth because although they offer opposing statements, their object is the same ultimate cause. They are both approaching the same Supreme Brahman, to whom I offer my respectful obeisances.
PURPORT
Actually there are two sides to this argument. Some say that the Absolute has no form ( nirākāra ), and others say that the Absolute has a form ( sākāra ). Therefore the word “form” is the common factor, although some accept it ( asti  or  astika ) whereas others try to negate it