Shikshapatri 105

Jeeva is ‘self’ (it is called Jeevatma also.) He is the knower (in function), knowledge (in material), indivisible part of an atom (in size), abstract (in appearance) and non-resistant (in nature). He resides in the main controlling part of the body and pervades it through the force of his knowledge. He is described as formless; shapeless, changeless and eternal one, who can never be destroyed by any means at any time. (105)