। ॥ २७ ॥
In plain words
The words first present Jīva as effect and Īśa as cause; those limiting senses are let go—Jahat. What remains—Ajahat—is the consciousness each word indicates, one and the same in both.
Close to the Sanskrit
The directly stated portions of Jīva and Īśa—as effect and cause—are the two to be abandoned, Jahat; the indicated portions not abandoned, Ajahat, are their consciousness aspects, identical in form.