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40. On account of the impossibility of origination.
The Sûtras now proceed to refute a further doubt, viz.
that the Pañkarâtra tantra--which sets forth the means of attaining supreme beatitude, as declared by the Lord (Bhagavat)--may also be destitute of authority, in so far, namely, as belonging to the same class as the tantras of Kapila and others. The above Sûtra raises the doubt.
The theory of the Bhâgavatas is that from Vâsudeva, who is the highest Brahman and the highest cause, there originates the individual soul called Sankarshana; from Sankarshana the internal organ called Pradyumna; and from Pradyumna the principle of egoity called Aniruddha. Now this theory implies the origination of the individual soul, and this is contrary to Scripture. For scriptural texts declare the soul to be without a beginning--cp. 'the intelligent one is not born and does not die' (Ka. Up. II, 18), and other texts.