That which is minute, which is inconceivable, unmanifest, immobile, durable dissociated from the senses and the objects of the senses, as well as the (five) elements,—that is called the in-dwelling Soul of all existent creatures. That is known by the name of Kshetrajna. Transcending the three qualities of Sattva, Rajas, and Tamas, that is regarded as Purusha in the scriptures.
यत् तत् सूक्ष्ममविज्ञेयमव्यक्तमचलं ध्रुवम्। इन्द्रियैरिन्द्रियार्थश्च सर्वभूतैश्च वर्जितम्॥ स ह्यन्तरात्मा भूतानां क्षेत्रज्ञश्चेति कथ्यते। त्रिगुणव्यतिरिक्तो वै पुरुषश्चेति कल्पितः॥