In it has also been described He who is Adhyatma and who partakes the attributes of the five elements and He to whom unmanifested and other such words cannot be applied.
अध्यात्मं श्रूयते यच्च पञ्चभूतगुणात्मकम्। अव्यक्तादि परं यच्च स एव परिगीयते॥