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The commentator explains that by saying that Maheswara is in the heart, etc., what is stated is that he is the several cases of which Jiva is made up while in his unemancipate state, viz., the Annamaya kosha, the pranamaya kosha, the Manomaya kosha, and the Vijnanmaya kosha. What is meant by Yogatman is that he is the Soul or essence of Yoga of the Chidachidgranthi, i.e., the Anandamaya kosha.
And this interpretation is quite suitable, as the soul in the states of bondage and release alike is a 'knowing' subject. That moreover even in 'pranamaya', and so on, the affix 'maya' may be taken as having a meaning will be shown further on.
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