對印度教吠檀多不二論的宗師商羯羅(Śa□kara)而言，作為萬有本體以及吾人真性的大梵或真我(梵我，brahman-ātman)，不具有任何屬性，也超越一切思想與言詮，易言之，梵我是非語言思議所能臻及的“不可說者”。問題是，以語言指涉終極真實一事似手無可避免，此外，商氏推崇的《奧義書》等聖典也於梵我多所言說。如是，對商羯羅而言，我人應如何理解聖典語言的指涉作用？我人還能否以任何方式言說那不可說者？

For Śa□kara, the most renowned teacher of the Advaita Vedānta school of Hinduism, Brahman or Ātman as the sole ultimate reality underlying all beings is attribute-less, indivisible, unconceptualizable and unverbalizable. In other words, Brahman-Ātman is for him ineffable, well beyond the reach of human language. Yet, referring to the reality in words seems on many occasions inevitable, and the scriptures of the school do contain positive statements about the reality. How, then, should we understand the referring function of the scriptural language? How can one speak meaningfully of something that is unspeakable? In this paper I propose to expound Śa□kara’s views on the these issues.