The Soul is the witness which sees the qualities and duly works them up. Mark this difference between the Understanding and the Soul both which are highly subtile.
परिद्रष्टा गुणानां च परिस्रष्टा यथातथम्। सत्त्वक्षेत्रज्ञयोरेतदन्तरं विद्धि सूक्ष्मयोः॥