इन्द्रियाणां मनश्चास्मि भूतानामस्मि चेतना ॥ २२ ॥
devānām asmi vāsavaḥ
indriyāṇāṁ manaś cāsmi
bhūtānām asmi cetanā
vedānām — of all the Vedas; sāma–vedaḥ — the Sāma Veda; asmi — I am; devānām — of all the demigods; asmi — I am; vāsavaḥ — the heavenly king; indriyāṇām — of all the senses; manaḥ — the mind; ca — also; asmi — I am; bhūtānām — of all living entities; asmi — I am; cetanā — the living force.
Of the Vedas I am the Sāma Veda; of the demigods I am Indra, the king of heaven; of the senses I am the mind; and in living beings I am the living force [consciousness].
The difference between matter and spirit is that matter has no consciousness like the living entity; therefore this consciousness is supreme and eternal. Consciousness cannot be produced by a combination of matter.
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