अवतार ग्रहणविशेषाच्च।४०।
avatāra grahaṇaviśeṣācca|40|
The soul not only stands as the best simile for God as regards eternality, but is also an important item, since the soul is selected for the entry of the God in case of a Human Incarnation. This is another reason.
Explanation:
Another reason for selecting the soul is that a human being having a soul is selected for the entry of God when He incarnates in the world. From this point also, the soul is an important item and hence is used to represent God.
