Panchadashi 1.43

In this manner, the technique of equating the lower and higher self has been describe. That oneness alone is indicated by the great statements such as "you are that" and so on.

So far, the possibility of the oneness of the higher and lower self (also known as the supreme self and the soul) has been shown. That oneness alone will be further explained using the retain-discard technique of the "you are that" great statement