Sarvopeta cha taddarsanat II.1.30 (164)

And (Brahman is) endowed with all (powers), because it is seen (from the scriptures).

Sarvopeta: endowed with all powers, all-powerful; Cha: also, and; Taddarsanat: because it is seen (from the scriptures).

(Sarva: all; Upeta: endowed with, possessed with; Tat: that, the possession of such powers.)

The objection in Sutra 26 is further refuted.

Brahman is Omnipotent as is clear from the scriptures. Hence it is perfectly within His powers to manifest Himself as the world and to be at the same time beyond it.

The objector (Purvapakshin) says: We see that men who have a physical body are endowed with powers. But Brahman has no body. Hence He cannot be in the possesssion of such powers.

This has no force. This Sutra gives proof of Brahman being endowed with Maya Sakti. Various scriptural texts declare that Brahman possesses all powers. "He to whom all actions, desires, all odours, all tastes belong, he who embraces all this, who never speaks, and is never surprised" (Chh. Up. III.14.4). "He who desires what is true and imagines what is true" (Chh. Up. VIII.7.1). "He who knows all in its totality and cognises all in its details" (Mun. Up. I.1.9). "By the command of that Imperishable, O Gargi, sun and moon stand apart" (Bri. Up. III.8.9). "The great Lord is the Mayin (the Ruler of Maya)" (Svet. Up. IV.10) and other similar passages.

Vikaranatvanneti chet taduktam II.1.31 (165)

If it be said that because (Brahman) is devoid of organs, (it is) not (able to create), (we reply that) this has already been explained.

Vikaranatvat: because of want of organs of action and perception; Na: not; Iti: thus; Chet: if; Tat: that, that objection; Uktam: has been explained or answered.

Another objection to Brahman being the cause of the world is refuted.

The opponent says: "Brahman is destitute of organs. Hence, though He is all-powerful, He cannot create. Scripture declares, "He is without eyes, without ears, without speech, without mind" (Bri. Up. III.8.8). Further Srutis say, "Not this, Not this." This precludes all attributes. We know from Mantras and Arthavadas, etc., that the gods and other intelligent beings, though endowed with all powers, are able to create because they are furnished with bodily instruments of action.

The Sutra consists of an objection and its reply. The objection portion is 'Vikaranatvanneti chet' and the reply portion is 'Taduktam.'

Even though Brahman has no eyes or ears, or hands or feet, He is Omnipotent. That has been explained above in Sutras II.1.4 and II.1.25. He assumes different forms through Avidya or Maya. With respect to Brahman, the scripture alone is the authority, but not reason. The scripture declares that Brahman, though destitute of organs, possesses all capacities and powers, "Grasps without hands, moves swiftly without feet, sees without eyes and hears without ears" (Svet. Up. III.19). Though Brahman is devoid of all attributes, yet He is endowed with all powers through Avidya or Maya.