They say one is the result of the manifest, and another the result of the unmanifest. Thus we have heard from the wise who explained it to us.

This verse, parallel to verse 10, confirms that tradition distinguishes the fruits of different approaches.

Anyat eva āhuḥ sambhavāt — they say one is the result of sambhava (the manifest, becoming, creation). Worshipping the manifest forms of the divine produces certain fruits.

Anyat āhuḥ asambhavāt — and another is the result of asambhava (the unmanifest, the unborn, dissolution). Meditating on the abstract, the formless, produces different fruits.

Iti śuśruma dhīrāṇām ye naḥ tat vicacakṣire — thus we have heard from the wise who explained it to us. Again, the appeal to the authority of realized masters.

The verse prepares the synthesis of verse 14. The repetition of this structure (statement of opposites → recognition of tradition → synthesis) is pedagogical: the Upaniṣad teaches through mutually reinforcing patterns.

The “different fruits” do not mean one is good and another bad, but that they are incomplete when sought in isolation. Complete understanding integrates both.