Verse No. 18
"Again, the distinction (between Self and body) is made clear by the statement 'ātmā'.
The Self (ātmā) is the inner controller, the governing principle, while the body is merely the controlled, lying outside or external to it.
The Self resides within the five sheaths (pañcakośas) — beyond all coverings.
Thus, though the latter half of the previous verse may have spoken about their identity, that unity is only at the essential level (not apparent or bodily).
This principle — of distinguishing between the governing Self and the governed body — must be understood in the same light in all subsequent analysis."
Verse No. 19
"Another distinction is stated beginning with 'ātmā':
The Self is of the nature of knowledge and light (i.e., pure consciousness), and hence is pure and holy.
In contrast, the body, being composed of flesh and other material substances, is subject to modifications and is therefore impure.
This clearly shows the difference between the Self and the gross body.
Thus, any statement that appears to affirm the identity of the Self and body must be understood, as explained earlier, to apply only at the level of essential consciousness, not at the physical or material level."
Verse No 20
"Yet another distinction is stated with the word 'ātmā':
The Self is self-luminous, like the sun, and is the illuminator of all else. Therefore, it is pure and untainted — untouched by the qualities or defects of what it illumines.
As the Upaniṣad declares: 'The Self is unattached.'
In contrast, the body is born of tamas (inert matter) and, like a clay pot, it is illuminated (not illuminating), hence it is insentient.
Thus, any claim of identity between them must be understood only in the previously explained sense — not real identity, but mistaken superimposition."
Verse No.21
"In this discussion, the apparent repetition (of the distinction between Self and body) should not be doubted.
Because the Self is supramundane and extremely difficult to comprehend, the great and compassionate teachers have presented its distinct nature in many ways.
The Self is eternal, not opposed to destruction, since it is of the nature of pure Being and incapable of being negated.
The body, however, is perishable, and opposed to destruction, as it is composed of non-being, impermanent, and subject to modification — hence, negatable.
Since the Self and body are absolutely different, any perception of their identity is solely due to ignorance."