The Individual Soul and the universe are said to both partake of Nature characterised by the three qualities of Goodness, Darkness, and Ignorance. The Supreme Soul is different from both the Individual Soul and the universe.
पुमांश्चैवापुमांश्चैव त्रैलिङ्गचं प्राकृतं स्मृतम्। न वापुमान् पुमांश्चैव स लिङ्गीत्यभिधीयते॥