All objects of knowledge are Mind. Knowledge only perceives it. The Individual Soul, encased in subtle form, lives within the gross body that is produced by the vital seed,
सर्वमेवाथ विज्ञेयं चित्तं ज्ञानमवेक्षते। रेतः शरीरभृत्काये विज्ञाता तु शरीरभृत्॥