Akha says, the one who perceives duality and then transcends it, attains a state that is beyond all things.

Akha's profound couplet suggests that the moment we observe something, we create a duality – a division between the 'seer' and the 'seen'. This act of perceiving establishes a separation. But Akha beautifully points out that true liberation lies in transcending this duality. To go 'beyond everything' means to move past the distinctions of subject and object, and all other perceived separations. It's about reaching a state of oneness where the observer and the observed merge, and the mind's divisions simply dissolve. This state is called 'Sarva-atit', being truly beyond all.