'ÄtmÄ'-Å›abde 'buddhi' kahe buddhi-viÅ›eá¹£a
sÄmÄnya-buddhi-yukta yata jÄ«va avaÅ›eá¹£a
ÄtmÄ-Å›abde - by the word ÄtmÄ; buddhi - intelligence; kahe - it is said; buddhi-viÅ›eá¹£a - a particular type of intelligence; sÄmÄnya-buddhi-yukta - endowed with common intelligence; yata - all; jÄ«va - living entities; avaÅ›eá¹£a - the rest.