'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.
Link to this page: https://prabhupadabooks.com/cc/madhya/24/186