anīhaḥ - not endeavoring; ātmā - the Supreme Soul; manasā - along with the mind; samīhatā - which is struggling; hiraṇ-mayaḥ - exhibiting transcendental enlightenment; mat-sakhaḥ - my friend; udvicaṣṭe - looks down from above; manaḥ - the mind; sva-lingam - which projects the image of the material world upon him (the soul); parigṛhya - embracing; kāmān - objects of desire; juṣan - engaging with; nibaddhaḥ - becomes bound; guṇa-saṅgataḥ - because of association with the modes of nature; asau - that infinitesimal spirit soul.

Although present along with the struggling mind within the material body, the Supersoul is not endeavoring, because He is already endowed with transcendental enlightenment. Acting as my friend, He simply witnesses from His transcendental position. I, the infinitesimal spirit soul, on the other hand, have embraced this mind, which is the mirror reflecting the image of the material world. Thus I have become engaged in enjoying objects of desire and am entangled due to contact with the modes of nature.