टीका

Commentary

It is stated here that the Supersoul, who is always with the individual soul, is the representative of the Supreme Lord. He is not an ordinary living entity. Because the monist philosophers take the knower of the body to be one, they think there is no difference between the Supersoul and the individual soul. But to clarify this, the Lord says that He is represented as the Paramatma in every body.

He is different from the individual soul. He is para — transcendental. The individual soul enjoys the activities of a particular field (body), but the Supersoul is present not as a limited enjoyer or as one involved in bodily activities, but rather as the witness, overseer, sanctioner, and supreme enjoyer. His name is Paramatma, not atma. He is transcendental. He is divine.

It is absolutely clear that the atma and Paramatma are different. The Supersoul has His hands and feet everywhere, but the individual soul does not. Because the Supersoul is the Supreme Lord — the supreme controller (Maheshvara) — He sanctions the individual soul’s desire for material enjoyment. Without the Supersoul’s permission, the individual soul cannot do anything.

The individual soul is described as bhukta — the sustained one — while the Supersoul is described as bhokta — the supreme maintainer. The relationship between the two is like that of a friend: the Lord accompanies every living entity as their eternal companion, always residing within the heart, sanctioning and witnessing all activities, and waiting for the living entity to turn toward Him in loving devotion.