Srimad Bhagavad-Gita :
Chapter-10. ( Vibhuthi-yogam )
Slokam-22. ( Of the Vedas I am the Sama-veda; of the demigods I am Indra; of the senses I am the mind, and in living beings I am the living force [knowledge].
vedanam samavedosmi devanamasmi vasavah,
indriyanam manascasmi bhutanamasmi cetana.
vedanam samavedah asmi = I am the Samavedam of all the Veda-s;
devanam vasavah asmi = I am the Indran of all Deva-s ( demi-gods );
indriyanam manah ca asmi = I am the Mind of all indriyas ( senses );
bhutanam cetana asmi = I am the life /life-spark / Spirit ( Jiva/Atma/ Consciousness / Knowledge ) of all living entities.
The difference between matter and spirit is that matter has no consciousness like the living entity; therefore this consciousness is supreme and eternal. Consciousness cannot be produced by a combination of matter.
Here Lord Krishna reveals His vibhuti or divine, transcendental opulence as the SamaVeda, the chief of all the demigods Indra, of the senses He is the mind and of living beings He is cetana or consciousness.
Lord Krishna reveals that among the four Vedas, His vibhuti or divine, transcendental opulence is the Sama Veda, of all the demigods His vibhuti is the celestial chief Indra. Of the 11 senses called indriyannam being seeing, hearing, tasting, touching and smelling which corresponds respectively to the eyes, ears, tongue, skin and nose with the 11th being the mind which as the chief of them all is Lord Krishna vibhuti. Of all living beings whatever consciousness arises within them apart from intelligence that is also His vibhuti.
Among the four Vedas, Lord Krishna's vibhuti or divine, transcendental opulence is found in the Sama Veda which excels the others by the sweetness of its melody. Among the demigods His vibhuti is Indra, the celestial chief of all the demigods. Among the 11 organs of perception His vibhuti the mind is master of them all and He is the cetana or consciousness in all living beings.
To be continued ...