Text 18]
Fundamental Principles of Material Nature
1083
TEXT 18
अन्तः पुरुषरूपेण कालरूपेण यो बहिः । समन्वेत्येष सत्त्वानां भगवानात्ममायया ॥१८॥
antaḥ puruṣa-rūpeṇa kāla-rūpeṇa yo bahiḥ samanvety eṣa sattvānām bhagavān ātma-māyayā
antaḥ —within;  puruṣa-rūpeṇa —in the form of Supersoul;  kāla-rūpeṇa —in the form of time;  yaḥ —He who;  bahiḥ —without;  samanveti —exists;  eṣaḥ —He;  sattvānām —of all living entities;  bhagavān —the Supreme Personality of Godhead;  ātma-māyayā —by His potencies.
TRANSLATION
By exhibiting His potencies, the Supreme Personality of Godhead adjusts all these different elements, keeping Himself within as the Supersoul and without as time.
PURPORT
Here it is stated that within the heart the Supreme Personality of Godhead resides as the Supersoul. This situation is also explained in  Bhagavad-gītā : the Supersoul rests beside the individual soul and acts as a witness. This is also confirmed elsewhere in the Vedic literature: two birds are sitting on the same tree of the body; one is witnessing, and the other is eating the fruits of the tree. This  puruṣa  or Paramātmā who resides within the body of the individual soul is described in  Bhagavad-gītā  (13.23) as the  upadraṣṭā , witness, and the  anumantā , sanctioning authority. The conditioned soul engages in the happiness and distress of the particular body given him by the arrangement of the external energy of the Supreme Lord. But the supreme living being, or the Paramātmā, is different from the conditioned soul. He is described in  Bhagavad-gītā  as  maheśvara , or the Supreme Lord. He is Paramātmā, not  jīvātmā . Paramātmā means the Supersoul who is sitting by the side of the conditioned soul just to sanction his activities. The conditioned soul comes to this material world in order to lord it over material nature. Since one cannot do anything without the sanction of the Supreme Lord, He lives with the  jīva  soul as witness and sanction-giver. He is also  bhoktā ; He