sa jīvo yat punarbhavaḥ

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.