Chapter 32
IV. Brahmam and Sakti, and Prakriti. This again corresponds to your
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second principle, Jiva. This power represents the universal life-principle which exists in Nature. Its seat is the Anahatachakram (heart). It is a force or power which constitutes what is called Jiva, or life. It is, as you say, indestructible, and its activity is merely transferred at the time of death to another set of atoms, to form another organism.
