'ātmā'-śabde 'buddhi' kahe buddhi-viśeṣa
sāmānya-buddhi-yukta yata jīva avaśeṣa
ātmā-śabde—by the word ātmā; buddhi—intelligence; kahe—it is said; buddhi-viśeṣa—a particular type of intelligence; sāmānya-buddhi-yukta—endowed with common intelligence; yata—all; jīva—living entities; avaśeṣa—the rest.
"The word ātmā is also used for a particular type of intelligence. Since all living entities generally have some intelligence, more or less, they are included.
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