एतद्ध्येवाक्शरं ब्रह्म एतद्ध्येवाक्शरं परम् ।
एतद्ध्येवाक्शरं ज्ञात्वा यो यदिच्छति तस्य तत् ॥ १६ ॥

etaddhyevākśaraṃ brahma etaddhyevākśaraṃ param |
etaddhyevākśaraṃ jñātvā yo yadicchati tasya tat || 16 ||

16. This word is, indeed, Brahman, this word is, in deed, the highest; whoso knows this word obtains, indeed, whatever he wishes for.

Shankara’s Commentary:

Therefore, the word, indeed, is Brahman, (manifested). This word, indeed, is also the highest- Brahman. For, this word is the substitute for both of them. Whoso worships this word as Brahman obtains what he wants, i.e., the manifested or the unmanifested Brahman. If it be unmanifested, it should be known; if it be manifested, it should be reached.