ममैवांशो जीवलोके जीवभूतः सनातनः।मनःषष्ठानीन्द्रियाणि प्रकृतिस्थानि कर्षति ॥

Now the Lord explains how the individual soul comes into being. The individual soul is a ray of the Lord. A ray of the Supreme Being enters Nature, draws to itself the five senses and the mind and becomes an embodied soul (Jiva) by assuming a body. Here is a description of how the subtle body or LingaSariria enters the gross body.Although the sun is reflected in water, it is not in any way tainted. When a crystal comes in,contact with a red cloth or red flower, it seems to be red but it is really not so. Even so the Supreme Beings is not in any way tainted by the actions of the individual soul.Ignorance is the limiting adjunct of the individual soul. On account of the limitation caused by this ignorance the soul experiences that it is the doer and the enjoyer. In essence the individual soul is identical with the Supreme Being or Brahman. When ignorance, the limiting adjunct or principle, is destroyed, the individual soul (Jiva) realises it identity with the Supreme Being (Brahman).Just as the ether in the pot becomes one with the universal ether when the limiting adjunct, the pot, is broken, so also the individual soul becomes one with Brahman when the limiting adjunct, ignorance, is annihilated