vedānāḿ sāma-vedo 'smi
devānām asmi vāsavaḥ
indriyāṇāḿ manaś cāsmi
bhūtānām asmi cetanā
vedānām — of all the Vedas; sāma- vedaḥ — the Sāma Veda; asmi — I am; devānām — of all the demigods; asmi — I am; vāsavaḥ — the heavenly king; indriyāṇām — of all the senses; manaḥ — the mind; ca — also; asmi — I am; bhūtānām — of all living entities; asmi — I am; cetanā — the living force.
The difference between matter and spirit is that matter has no consciousness like the living entity; therefore this consciousness is supreme and eternal. Consciousness cannot be produced by a combination of matter.