इन्द्रियाणां मनश्चास्मि भूतानामस्मि चेतना ॥ २२ ॥
devānām asmi vāsavaḥ
indriyāṇāṁ manaś cāsmi
bhūtānām asmi cetanā
Of the Vedas I am the Sāma Veda; of the demigods I am Indra, the king of heaven; of the senses I am the mind; and in living beings I am the living force [consciousness].
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.