वेदानां सामवेदोऽस्मि देवानामस्मि वासव: ।
इन्द्रियाणां मनश्चास्मि भूतानामस्मि चेतना ॥ २२ ॥
इन्द्रियाणां मनश्चास्मि भूतानामस्मि चेतना ॥ २२ ॥
vedānāṁ sāma-vedo ’smi
devānām asmi vāsavaḥ
indriyāṇāṁ manaś cāsmi
bhūtānām asmi cetanā
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].
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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.