'ātmā'-śabde 'buddhi' kahe buddhi-viśeṣa
sāmānya-buddhi-yukta yata jīva avaśeṣa
ātmā-śabde - by the word ātmā; buddhi - intelligence; kahe - it is said; buddhi-viśeṣa - a particular type of intelligence; sāmānya-buddhi-yukta - endowed with common intelligence; yata - all; jīva - living entities; avaśeṣa - the rest.