bhūtendriyāśayamayīm avalambya māyām
āste viśuddham avikāram akhaṇḍa-bodham
ātapyamāna-hṛdaye ’vasitaṁ namāmi
As stated in the previous verse, the jīva soul says, “I take shelter of the Supreme Lord.” Therefore, constitutionally, the jīva soul is the subordinate servitor of the Supreme Soul, the Personality of Godhead. Both the Supreme Soul and the jīva soul are sitting in the same body, as confirmed in the Upaniṣads. They are sitting as friends, but one is suffering, and the other is aloof from suffering.
In this verse it is said, viśuddham avikāram akhaṇḍa-bodham: the Supersoul is always sitting apart from all contamination. The living entity is contaminated and suffering because he has a material body, but that does not mean that because the Lord is also with him, He also has a I material body. He is avikāram, changeless. He is always the same Supreme, but unfortunately the Māyāvādī philosophers, because of their impure hearts, cannot understand that the Supreme Soul, the Supersoul, is different from the individual soul. It is said here, ātapyamāna-hṛdaye ’vasitam: He is in the heart of every living entity, but He can be realized only by a soul who is repentant. The individual soul becomes repentant that he forgot his constitutional position, wanted to become one with the Supreme Soul and tried his best to lord it over material nature. He has been baffled, and therefore he is repentant. At that time, Supersoul, or the relationship between the Supersoul and the individual soul, is realized. As it is confirmed in Bhagavad-gītā, after many, many births the knowledge comes to the conditioned soul that Vāsudeva is great, He is master, and He is Lord. The individual soul is the servant, and therefore he surrenders unto Him. At that time he becomes a mahātmā, a great soul. Therefore, a fortunate living being who comes to this understanding, even within the womb of his mother, has his liberation assured.