vedÄnÄá¹ sÄma-vedo ’smi
devÄnÄm asmi vÄsavaḥ
indriyÄṇÄá¹ manaÅ› cÄsmi
bhÅ«tÄnÄm asmi cetanÄ

vedanam--of all the Vedas; sama-vedah--the Sama Veda; asmi--I am; devanam--of all the demigods; asmi--I am; vasavah--heavenly king; indriyanam--of all the senses; manah--the mind; ca--also; asmi--I am; bhutanam--of all living entities; asmi--I am; cetana--the living force.


Text

Of the Vedas I am the Sama-veda; of the demigods I am Indra; of the senses I am the mind, and in living beings I am the living force [knowledge].

Purport
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.