TEXT 22
vedānāṁ sāma-vedo ’smi
devānām asmi vāsavaḥ
indriyāṇāṁ manaś cāsmi
bhūtānām asmi cetanā
vedānām – of all the Vedas; sāma-vedaḥ – the Sāma Veda; asmi – I am; devānām – of all the demigods; asmi – I am; vāsavaḥ – the heavenly king; indriyāṇām – of all the senses; manaḥ – the mind; ca – also; asmi – I am; bhūtānām – of all living entities; asmi – I am; cetanā – the living force.
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].
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.