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Text 186
‘ātmā’-śabde ‘buddhi’ kahe buddhi-viśeṣa
sāmānya-buddhi-yukta yata jīva avaśeṣa
ātmā-śabde — by the word ātmā; buddhi — intelligence; kahe — it is said; buddhi-viśeṣa — a particular type of intelligence; sāmānya-buddhi-yukta — endowed with common intelligence; yata — all; jīva — living entities; avaśeṣa — the rest.
“The word ‘ātmā’ is also used for a particular type of intelligence. Since all living entities generally have some intelligence, more or less, they are included.