The body within which the Understanding lives, has no real existence. The body, therefore, is not the seat of the Understanding. Nature (Prakriti), endued with three qualities, is the refuge of the Understanding which exists only in the form of a sound. The Soul also is not the refuge of the Understanding. It is Desire which creates the Understanding. Desire, however, never creates the three qualities.
आश्रयो नास्ति सत्त्वस्य गुणाः शब्दो न चेतना। सत्त्वं हि तेजः सृजति न गुणान् वै कथंचन॥