Śrīmad-Bhāgavatam · Text 7.2.45
Who is speaking and story frame
न श्रोता नानुवक्तायं मुख्योऽप्यत्र महानसु: ।
यस्त्विहेन्द्रियवानात्मा स चान्य: प्राणदेहयो: ॥ ४५ ॥
na śrotā nānuvaktāyaṁ
mukhyo ’py atra mahān asuḥ
yas tv ihendriyavān ātmā
sa cānyaḥ prāṇa-dehayoḥ
In the body the most important substance is the life air, but that also is neither the listener nor the speaker. Beyond even the life air, the soul also can do nothing, for the Supersoul is actually the director, in cooperation with the individual soul. The Supersoul conducting the activities of the body is different from the body and living force.
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