avibhaktam ca bhutesu
vibhaktam iva ca sthitam
bhuta-bhartr ca taj jneyam
grasisnu prabhavishnu ca

"Although the Supersoul appears to be divided among all beings, He is never divided. He is situated as one. Although He is the maintainer of every living entity, it is to be understood that He devours and develops all."

Sri Krishna tells Arjuna some more points to show atman is different from body. Body is inferior and destroyable; while atman is superior and everlasting. Bhutesu = by [being resident of] bodies of various species [like Deva or human or animal or bird, etc], avibhaktam = not different. Atman resides in various bodies in each birth. If it is in a lion's body, atman is not lion atman; nor, being in human form, it is human atman. Atman remains the same irrespective of the body it is residing. Atman is neither lion nor Deva, etc. Body only assumes various forms like lion or Deva or human,etc. All the infinite atman are same and no difference in them. An atman with Gyana understands that he is like any other atman in any other body. Atman are different from each other, but their nature and qualities are identical. Thus atman with Gyana knows that he is not different but same as any other atman. Without this knowledge, atman thinks vibhaktam sthitam = [he is] difference exists [ from other atman residing in other bodies]. Without proper Gyana, one thinks he is different from others; and, this he bases on the bodies. If we do not see all atman are same, then we have not matured and do not possess proper Gyana about atman. Earlier, Sri Krishna told Arjuna that scholars have sama darsana - same view, that all atman are identical and without any difference. Irrespective of the body in which residing, an atman acquires the Gyana to know that all atman are same and without any difference. Without this Gyana, an atman thinks that every atman is different from others. Atman has to understand and body is the matter to be understood. Body is also the cultivable land or field or kshetram. If atman gets this knowledge he is Kshetragya. Sri Krishna tells further, some more examples and shows that body does not do them and so atman is different from body. Tad = that atman, jneyam = is to be understood [as different from body], because , bhuta-bnartr = supports body. Bhuta means bodies made of the Five great elements. This is practically seen, that when atman or soul departs, the body falls down and can not sit nor stand. Grasisnu = absorbs. Here it means eating the food, which is Achit. Here we may have a doubt. Who is eating? Is it atman or body? Though atman as such does not eat, body without atman can never eat. So we have to assume that atman eats with the aid of a body. Atman inside a body eats to perform its actions. Prabhavishnu = and manifestation thereafter [such food becomes, after digestion,sperm or semen and after residing in womb is born as an infant,etc.]. Neither the sperm nor the womb is atman. But atman is different from all these. Thus atman is different from body, because of:

  • supporter of body.
  • eating food.
  • present in various manifestations of food.
This can be understood by a person having all the Twenty qualities and acquiring atma gyana. Without this, we are likely to presume body as atman and behave. To understand that atman is different from body, we have to emulate and follow great Acharyas like Swami Embar.