Verse No 40
Now the previous argument is concluded with the expression “thus” (evam). In this manner, it is shown that the Self is distinct from the two bodies — the gross (sthūla) and subtle (sūkṣma).
Who is this Self? He is referred to as Puruṣa, the indwelling consciousness or substratum of the body.
Is he the jīva, the individual experiencing agent? No, he is not the limited jīva, but rather the Īśvara, the Supreme Self, because he is the Self of all (sarvātmā).
But then a doubt arises — if he is Īśvara and sarvātmā, doesn’t that violate non-duality (advaita)? The answer: No, because he is essentially one — non-duality is maintained at the level of truth (svarūpa).
Then it may be asked, wouldn’t he then be subject to modifications or changes? No, because he is said to be “sarvātīta”, i.e., beyond all (bodies, qualities, changes, etc.).
If such a Self exists, why don’t we perceive Him? The reply: He is already evident as the “I” in every experience. He is the direct, inner awareness — ever-present, the very ground of the “I”-thought.
Then is this the ego (ahaṅkāra)? No, because he is avyaya — unchanging and unaffected, unlike the ego. Rather, he is the witness (sākṣī) of the ego, not the ego itself.