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Samādhitantram
तथैव भावयेदेहाळ्यावृत्यात्मानमात्मनि । यथा न पुनरात्मानं देहे स्वप्नेऽपि योजयेत् ॥८२॥
अन्वयार्थ – अन्तरात्मा को चाहिए कि वह (देहात् ) शरीर से (आत्मानं) आत्मा को (व्यावृत्य) भिन्न अनुभव करके (आत्मनि) आत्मा में ही (तथैव) उस प्रकार से (भावयेत् ) भावना करे ( यथा पुनः) जिस प्रकार से फिर (स्वप्नेऽपि) स्वप्न में भी (देहे) शरीर की उपलब्धि होने पर उसमें (आत्मानं) आत्मा को (न योजयेत् ) योजित न करे - शरीर को आत्मा न समझ बैठे।
After apprehending distinctiveness of the body and the soul, the introverted-soul (antarātmā) should practice contemplation on the soul in a manner that even in a dream he should be able to set the body apart from the soul.
EXPLANATORY NOTE
Discrimination between the soul (jīva) and the matter (pudgala) Qualities that are perceived by the senses characterize material substances, and manifold are mūrta or corporeal qualities; colour, taste, smell and touch are found in matter, from the finer molecule to the gross earth. Sound is also material and of various kinds. Substances that do not exhibit such qualities are to be known as amūrta or incorporeal. All substances (dravya) other than the matter (pudgala) are incorporeal (amūrta).
As per the transcendental point of view (niscaya naya), the soul is devoid of five colours, five kinds of taste, two kinds of smell, and eight kinds of touch and, therefore, incorporeal. When it is sullied with karmic dirt, only then, from the empirical point of view (vyavāhara naya), the soul is said to be having corporeal form.
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