Know now the difference between these two subtile things, viz., Understanding, the Soul. One of these viz., the Understanding, creates qualities. The other, i.e., the Soul, does not create them.
सत्त्वक्षेत्रज्ञयोरेतदन्तरं विद्धि सूक्ष्मयोः। सृजतेऽत्र गुणानेक एको न सृजते गुणान्।॥