He is my inner soul. He is your inner soul. He is the omniscient Witness living within all embodied creatures and engaged in marking their acts. No one can grasp or comprehend him at any time.
ममान्तरात्मा तव च ये चान्ये देहिसंज्ञिताः। सर्वेषां साक्षिभूतोऽसौ न ग्राह्यः केनचित् क्वचित्॥