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Brahma Sutras 4.2

सूक्ष्मं तु तदर्हत्वात् ॥

sukshmam tu tad-arhatvat

But the subtle entity is Brahman, because it deserves that designation.

परन्तु [वह] "सूक्ष्म" [= ब्रह्म है] क्योंकि वह उस [परम-सत्ता के] योग्य है ॥