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जीवाः श्रेष्ठा ह्यजीवानां ततः प्राणभृतः शुभे ।
ततः सचित्ताः प्रवरास् ततश्चेन्द्रियवृत्तयः ॥ २८ ॥
 
jivah srestha hy ajivanam
tatah prana-bhrtah subhe
tatah sacittah pravaras
tatas cendriya-vrttayah
jivah-living entities; sresthah-better; hi-indeed; ajivanam-than inanimate objects; tatah-than them; prana-bhrtah-entities with life symptoms; subhe-O blessed mother; tatah-than them; sa-cittah-entities with developed consciousness; pravarah-better; tatah-than them; ca-and; indriya-vrttayah-those with sense perception.