Atarium means this reality, our own nature, is not subject to reasoning. And shankaracharia here commences, nahi kutarkaso nista quatit vidate. Just by argumentation, just by reasoning, you will never come to a firm conclusion. So why not go straight to the openishads and use the pointers and become enlightened? It won't work. They have to be skilfully employed by a person who has actually realized that i am brahman. In the hands of that person, these texts can serve as powerful pointers and help us to realize our real nature.
Swami Sarvapriyananda teaches the Katha Upanishad, which is one of the most popular Upanishads. The scripture concerns the story of a young man who goes to the house of death to find out what happens after death. The reply describes the nature of reality and the meaning of life.