When the Soul does not in the least regard all those objects for their simultaniety or otherwise in point of time but collecting them from all directions holds them before it together, it necessarily happens that he wanders among all incongruous things. He is, therefore, the Witness. Hence the Soul put in body is something having a distinct and independent existence.
नोपेक्षते कृत्स्नमतुल्यकालम्। स्तस्मात् स एकः परमः शरीरी॥