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**Meaning:** How can the soul, which is invisible to the eyes, imperceptible to the heart (mind), and inexpressible by words, but is itself luminous, be in the form of a body? Never! ||38||
**Meaning:** The soul is the essence of truth, consciousness, and bliss. It is subtle, beyond the subtle, and such a soul does not even touch the slightest bit of materiality. This is also what other philosophers have said. ||39||
**Meaning:** The senses are said to be superior (to the body), the mind is said to be superior to the senses, the intellect is superior to the mind, and the soul is superior to the intellect. ||40||
**Meaning:** Alas! In this world, due to the delusion of materiality regarding the immaterial, the wise man, bewildered by his intellect, sees with wonder and speaks words of wonder. ||41||