The negation shifts perspective: from “not yours” (na te) to “not mine” (na me), encompassing both the teacher’s and student’s standpoint. Whether speaking as Janaka or as the universal Self, the same truth holds: the Ātman is stainless, Supreme Consciousness, eternally free, eternally one. This verse dissolves the distinction between the one who teaches and the one who learns — both are the same Consciousness.