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नेत्रे तव क्व भगवन् क्व च पुण्डरीकं ब्रूते तयोस्तदुपमानमथापि वेदः। सर्वात्मनस्तव समाधिकवस्त्वलाभादाकाशवत् स खलु सर्वगतत्वमाह ॥१००॥
T: Oh Bhagavān, where are Your eyes (with their incomparable beauty), and where is the lotus, indeed for any comparison to be justified!? And yet, The Vedas make this comparison. You are the Universal Spirit, and, unable to find any comparable phenomenon, equal or better, have not the Vedas settled for the statement that Your immanence is like the sky (Ākāśa)!?
Explanation: कप्यासं पुण्डरीकमेवमक्षिणी states the Chāndogya Upaniṣad, i.e. the Lord's eyes resemble the red lotus. But here the poet avers that there is simply no comparison possible between an earthly lotus and the Lord's ethereal eyes. For example, when we want to say the Lord is immanent, omnipresent, the Universal Spirit, we can't find a suitable simile. This is beacuse nothing matches or excels the Lord in this attribute. So the Veda settles for some comparison to be done with it. So the Veda says the Lord is immanent like the sky. The poet argues that each sky or Ākāśa is confined to that particular universe, whereas the Lord is encompassing all the universes ever created. We need to understand similarly the understatement about the Lord's eyes in this lotus simile. This Alaṅkāra is employed in the first half of the verse, and is called Viṣamopālaṅkāra. विषमं वर्ण्यते यत्र घटना नानुरूपयोः is its definition ( by saying this can't be compared with that...we convey the quality!)