र्जिह्वादि नासादि च चित्तयुक्तम् ॥ ३२ ॥
jihvādi nāsādi ca citta-yuktam
evam — in the same way; tvak-ādi — the skin, the sensation of touch and the demigod of the wind, Vāyu; śravaṇa-ādi — the ears, the sensation of sound and the demigods of the directions; cakṣuḥ — the eyes (described in the previous verse); jihvā-adi — the tongue, the sensation of taste and the god of water, Varuṇa; nāsa-ādi — the nose, the sensation of smell and the Aśvinī-kumāras; ca — also; citta-yuktam — along with consciousness (implying not only conditioned consciousness together with the object of that consciousness and the presiding Deity Vāsudeva, but also the mind together with the object of thought and the moon-god Candra, intelligence with the object of intelligence and Lord Brahmā, and false ego together with the identification of false ego and Lord Rudra).
Similarly, the sense organs, namely the skin, ears, eyes, tongue and nose — as well as the functions of the subtle body, namely conditioned consciousness, mind, intelligence and false ego — can all be analyzed in terms of the threefold distinction of sense, object of perception and presiding deity.
The individual soul has no permanent relationship with the inter- dependent material functions of the senses, sense objects and controlling deities. The living entity is originally pure spirit soul and is meant to depend on the Personality of Godhead in the spiritual world. It is useless to try to analyze matter and spirit within the same categories, since they belong to different potencies of the Supreme Lord. Thus the act of spiritually perceiving the Supreme Lord, His abode and one’s own self is an entirely antimaterial process realized within pure Kṛṣṇa consciousness.