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10. And on account of Smriti.

This follows from Smriti also, which declares 'when the pralaya has come and the end of the Highest, they all together with Brahman enter the highest place.'--For all these reasons Bâdari holds that the troop of the conducting deities, beginning with Light, leads the souls of those only who meditate on the effected Brahman, i e. Hiranyagarbha.