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၁၂ ဇန်နဝါရီလ  (၁၂ ဇန်နဝါရီ ၁၉၅၉) သည်  မြန်မာပြည်နယ် မြို့နယ် မြို့နယ် တွင် အထူးသဖြင့် အမြင့်ဆုံး အခြား မြို့နယ် မြို့နယ် တွင် အထ
[Ch. 13]
تفاعل عملية التعليم
उपद्रष्टानुमन्ता च भर्ता भोक्ता महेश्वरः । 
    परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः ॥२३॥
upadraṣṭānumantā ca bhartā bhoktā maheśvaraḥ—paramātmeti cāpy ukto dehe’smin purusah parah
upadraṣṭā —overseer;  anumantā —permitter;  ca —also;  bhartā —master;  bhoktā —supreme enjoyer;  maheśvaraḥ —the Supreme Lord;  paramātmā —Supersoul;  iti —also;  ca —and;  api uktaḥ —is said;  dehe —in this body;  asmin —this;  puruṣaḥ —enjoyer;  paraḥ —transcendental.
TRANSLATION
Yet in this body there is another, a transcendental enjoyer who is the Lord, the supreme proprietor, who exists as the overseer and permitter, and who is known as the Supersoul.
PURPORT
It is stated here that the Supersoul, who is always with the individual soul, is the representation of the Supreme Lord. He is not an ordinary living entity. Because the monist philosophers take the knower of the body to be one, they think that there is no difference between the Supersoul and the individual soul. To clarify this, the Lord says that He is the representation of Paramātmā in every body. He is different from the individual soul; He is  paraḥ , transcendental. The individual soul enjoys the activities of a particular field, but the Supersoul is present not as finite enjoyer nor as one taking part in bodily activities, but as the witness, overseer, permitter and supreme enjoyer. His name is Paramātmā, not  ātmā , and He is transcendental. It is distinctly clear that the  ātmā  and Paramātmā are different. The Supersoul, the Paramātmā, has legs and hands everywhere, but the individual soul does not. And because He is the Supreme Lord, He is present within to sanction the individual soul's desiring material enjoyment. Without the sanction of the Supreme Soul, the individual soul cannot do anything. The individual is  bhakta  or the sustained, and He is  bhukta  or the