'আত্মা'-শব্দে 'বুদ্ধি' কহে বুদ্ধিবিশেষ ।
সামান্যবুদ্ধিযুক্ত যত জীব অবশেষ ॥ ১৮৬ ॥
'atma'-sabde 'buddhi' kahe buddhi-visesa
samanya-buddhi-yukta yata jiva avasesa
atma-sabde-by the word atma; buddhi-intelligence; kahe-it is said; buddhi-visesa-a particular type of intelligence; samanya-buddhi-yukta-endowed with common intelligence; yata-all; jiva-living entities; avasesa-the rest.
"The word atma is also used for a particular type of intelligence. Since all living entities generally have some intelligence, more or less, they are included.