sarvatah pani-padam tat
sarvato ’ksi-siro-mukham
sarvatah shrutimal loke
sarvam avrtya tishthati

"Everywhere are His hands and legs, His eyes, heads and faces, and He has ears everywhere. In this way the Supersoul exists, pervading everything."

In this sloka also the Lord further describes the nature of Jeevatman. Atman is categorized as Bhaddha, Mukta and Nitya atman. For Bhaddha atman, the Gyana or intellect will be very much diminished or shrunk. Whereas for Mukta atman, Gyana will be fully enlarged. Such fully enlarged Gyana is the nature of atman. Shrunk Gyna is unnatural. Because atman is resident in a body, its Gyana or intellect is in the shrunk state. Papa and punya influence the atman and its intellect is shrunk. But the natural state of atman, in Mukta stage is fully enlarged and is not deficient in knowledge. Just as the Gyana of Brahmam or the Lord, is without any deficiency, the Gyana of Mukta atman has no deficiency, whatsoever. We are at present fiding all our defeciencies in our knowledge. Even our eyes are not able to see beyond a distance. We are unable to lift weighty objects. But the Lord has no such limitations. Nothing is impeding Him. For us the body imposes many limitations. The capacity and strength of our organs are very much limited. But the capacity of atman is very large. Its capacity is limited by the organs of the body. But when the atman reaches the Mukta stage, its powers are enlarged and reaches its natural state. In this sloka we can notice the difference between the atman in its artificial state and in its natural state. By seeing this sloka one may aspire to gain such capacity. Sri Krishna tells that in this Universe, the atman needs the organs of a body to do any action. It needs eyes to see; ears to listen; hands to lift; and, feet to move. But an atman in Mukta state or shuddha atma swaroopam, does not need these organs, to act. A Mukta atman will see without eyes; will listen without ears; will lift without hands; and, will move without feet. How is it possible? A Mukta atman will see everything without eyes; much more than what the same atman could see very limited through eyes in the Bhaddha state. Mukta atman will lift much more without hands. Because the Power of Mukta atman is much, much larger. Its natural power and Gyana are greatly reduced by the body in Bhaddha state. In Mukta state, atman does all activities like seeing, hearing,etc., by the power of Gyana it possesses. The Lord craetes the Universe. He does not need hands and other implements to do that. By His mere will power or sankalpam, He creates. Pani = by hands, sarvata = whatever actions could be done [are done by the atman in Mukta state without hands]. Padam = by feet, sarvata = whatever movements are possible, [are made by atman in Mukta state without feet]. Aksi = eyes, sira = head, mukham = mouth, sarvato = whatever could do [are all done without those organs, by atman in Mukta state]. Sarvata = everywhere, shruti = whatever could be heard [ are heard without ears by atman in Mukta state]. Loke = in this Universe, avrutya = surrounding, sarvam = all, tishtati = [atman] exists. In the last sloka the Lord indicated atman by the word Brahmam. How can the minute atman be indicated by the word Brahmam, which means large and which denotes the Lord? Now the Lord says that atman will surround everything. Is not atman at one place? Yes, atman continues to be at one place only; but its intellect or Gyana surrounds everything and everywhere. Also in many births atman was resident in many bodies and so we can say that atman surround all. We will also get some of the qualities of Bramham. After leaving this body atman reaches mokasham and there it is Mukta atman. It is pure and has no limitations imposed by the body. There, atman gets equality with the Lord in eight qualities like: hungerless, thirstless, birthless, deathless, oldageless, unaffected by papa, success of all efforts, etc. Atman in Mukta stage will travel wherever the Lord goes, and assume appropriate forms. Just like the Lord takes many forms simultaneously, Mukta atman also can take such multiple forms. All these because of the atman is fully enlarged in its natural state. Thirumazhiai Alwar says that the Lord takes Single form as Sri Para Vasudeva; Three forms in Vyuha as Sri Sankarshana, Sri Pradyumna and Sri Aniruddha; Fourth as Antayami; and in infinite Forms. Similarly atman in Mukta state takes various forms. These are not possible in our present state. Then why should Sri Krishna tell about something which is much beyond? We have to understand that instead of being in that state, our atman is in this reduced state with limitations. We have to regret for undergoing all these turmoils in this body. We should realize that this is unnatural and we should strive to reach the natural state. When somebody dies we say he attained nature. Everytime that atman undergoes this ordeal, we mention that. But how untrue it is? Only when the atman reaches Moksham and never returns, can we say that the person attained nature! Upanishads say that Brahmam hears without ears, runs without feet, eats without mouth, etc. Same state is attained by atman in Mukta stage.