The Soul is not subject to decay and death. It has knowledge of what is manifest and what is unmanifest. It is again all-pervading, endued with qualities, subtile, and the refuge of all existence and qualities.
अजर: सोऽमरश्चैव व्यक्ताव्यक्तोपदेशवान्। व्यापक: सगुणः सूक्ष्मः सर्वभूतगुणाश्रयः॥