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अतः परं यदव्यक्तम् अव्यूढगुणबृंहितम् ।
अदृष्टाश्रुतवस्तुत्वात् स जीवो यत्पुनर्भवः ॥ ३२ ॥

atah param yad avyaktam

avyudha-guna-brmhitam

adrstasruta-vastutvat

sa jivo yat punarbhavah

atah-this; param-beyond; yat-which; avyaktam-unmanifested; avyudha-without formal shape; guna-brmhitam-affected by the qualities; adrsta-unseen; asruta-unheard; vastutvat-being like that; sah-that; jivah-living being; yat-that which; punarbhavah-takes birth repeatedly.