तामसो भूतसूक्ष्मादिर् यतः खं लिङ्गमात्मनः ॥ ३२ ॥
yatah kham liṅgam atmanah
tamasah-from the mode of passion; bhuta-suksmadih-subtle sense objects; yatah-from which; kham-the sky; liṅgam-symbolic representation; atmanah-of the Supreme Soul.
The sky is a product of sound, and sound is the transformation of egoistic passion. In other words, the sky is the symbolic representation of the Supreme Soul.
In the hymns it is said,
etasmad atmanah akasah sambhutah. The sky is the symbolic representation of the Supreme Soul. Those who are egoistic in passion and ignorance cannot conceive of the Personality of Godhead. For them the sky is the symbolic representation of the Supreme Soul.