उत्तमः पुरुषस्त्वन्यः परमात्मेत्युधाहृतः | यो लोकत्रयमाविश्य बिभर्त्यव्यय ईश्वरः
uttamaḥ puruṣastvanyaḥ paramātmetyudhāhṛtaḥ . yo lokatrayamāviśya bibhartyavyaya īśvaraḥ
然另有一至高存在（Purusha），被称为至上我（Paramatma），祂遍及三界，维系万有，乃不朽之主宰（Ishvara）。
But different is th supreme Person who is spoken of as the transcendental Self, who, permeating the three worlds, upholds (them), and is the imperisahble God.
此节经文引入了第三种至高存在（补卢沙奥塔玛），祂与可变者（刹罗）和不可变者（阿刹罗）截然不同。祂被称为至上我（Paramatma），遍及并维系着三界，却不受世间沾染。祂是不朽的、全知的伊什瓦拉（主宰），是一切众生最内在的意识和支撑，是独立的内在统治者。
Purushottama is beyond the universe though He pervades the three worlds. Therefore He is called the Supreme Being by the Vedas and men of this world. He pervades the three worlds and upholds them yet? He is not tainted by the world. He is above the world or worldliness.Just as the waking state is different from the dram or the deep sleep states? just as the orb of the sun is different from his rays or the mirage they casue? so also is the highest Purusha different from the perishable and the imperishable Purushas.The highest Purusha is the haven of peace. In Him all take their refuge and eternal rest. He is incomparable for He is selfcontained there is nothing like Him. He can only be compared to Himself. The imperishable Being (Akshara Brahman) Who is beyond the world and the Avyaktam (the Unmanifested) are essentially the same as the Purushottama Who transcends both the Kshara and the Akshara.The Purushottama is ite distinct from the two -- Kshara and Akshara. He is the Supreme Being. The physical body? the astral body and the causal body are also termed the Self. But these are secondary selves. Paramatma or the Supreme Self is the primary Self. Purushottama or Paramatma is the supreme or the highest when compared with the other secondary selves created by ignorance. He is the innermost consciousness of all beings. He is the support of everything. He is the Niyanta? the Inner Ruler. He is independent. Therefore He is known as the Supreme Self in the Vedanta.Anyah Another? ite distinct from the two.Lokatrayam The three worlds Bhuh (the earth)? Bhuvah (the midregion) and Svah (heaven) are the three worlds.Purushottama is further described as follows He is the imperishable and omniscient Lord Narayana Who permeates the three worlds by His vital energy and sustains them by His mere existence in them.Avyaya Imperishable? that which is free from the modifications such as birth? death? etc. Just as the king who rules his subjects and controls them is distinct from them? so also the Supreme Being Who is the ruler of the perishable and the imperishable is distinct from them. (Cf.VIII.20)