বালাগ্রশতভাগস্য শতধা কল্পিতস্য চ ।
ভাগো জীবঃ স বিজ্ঞেয় ইতি চাহ পরা শ্রুতিঃ ॥ ১৪১ ॥
bala-agra-the tip of a hair; sata-bhagasya-of one hundredth; sata-dha-into one hundred parts; kalpitasya-divided; ca-and; bhagah-minute portion; jivah-the living entity; sah-that; vijneyah-to be understood; iti-thus; ca-and; aha-have said; para-chief; srutih-Vedic mantras.
" 'If we divide the tip of a hair into one hundred parts and then take one part and divide this into another one hundred parts, that ten-thousandth part is the dimension of the living entity. This is the verdict of the chief Vedic mantras.'