Chapter 10: The Opulence of the Absolute
vedanam sama-vedo 'smi
devanam asmi vasavah
indriyanam manas casmi
bhutanam asmi cetana
vedanam—of all the Vedas; sama-vedah—the Sama-veda; asmi—I am; devanam—of all the demigods; asmi—I am; vasavah—heavenly king; indriyanam—of all the senses; manah—the mind; ca—also; asmi—I am; bhutanam—of all living entities; asmi—I am; cetana—the living force.
Of the Vedas I am the Sama-veda; of the demigods I am Indra; of the senses I am the mind, and in living beings I am the living force [knowledge].
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.