sarvendriya-gunabhasam
sarvendriya-vivarjitam
asaktam sarva-bhrc caiva
nirgunam guna-bhoktr ca

"The Supersoul is the original source of all senses, yet He is without senses. He is unattached, although He is the maintainer of all living beings. He transcends the modes of nature, and at the same time He is the master of all the modes of material nature."

In this sloka, again we have to understand the Two stages of Atman: one is Bhaddha Atman, bonded in this Universe or samsara. The other is its liberated state or Mukta Atman. The same Atman can have both these Two stages. In the last sloka, we saw that a Mukta Atman was able to see without eyes, smell without nose, hear without ears, etc. Sarva = all, indriya = organs', guna = actions, abhasam = carried out [in Bhaddha stage]. Atman in this Universe is able to carry out all activities of senses through the organs of a body in which Atman is residing. Atman as such has no body and so no organs. But Atman resides in a body in accordance with past Papa/Punya karma. If Atman wanted to see or hear, etc., then it had to be assisted by the organs of the body in which it is residing. But this limitation is in this Universe or in Bhaddha stage. In this samsara, without a body and its associated organs, Atman cannot do the actions like seeing, etc. Sarvendriya = all organs are, vivarjitam = left out or abandoned. That is without any organs, he is active, in the liberated or in Mukta stage. That is, in the liberated state, same Atman, now called Mukta Atman, is able to perform all actions, which it was able to do with organs in Bhaddha state, without such organs. Mukta Atman will see without eyes; will hear without ears; etc. Shastras say that Atman in Mukta state eats, sees, etc. All these actions are done without mouth, eyes, etc. In the liberated state, Mukta Atman is able to do all these by the enlarged Gyana. Asaktam = not bound by a body [in Mukta state], sarva = all [bodies], bhriccaiva = are also supported [in Bhaddha state]. It means not that Atman is supporting all in this Universe; that is possible only by the Lord. But what is implied is that when born in samsaram, the Atman takes various bodies in each birth and so it is said that it supports all those bodies. When in a body, it supports that body; or, Atman is the foundation [ஆதாரம்] for that body to sustain. In Mukta state, it does not need a body. Nirgunam = without [satva, rajas and tamas] qualities [in Mukta state], guna-bhoktr ca = and enjoys all [satva, rajas and tamas] qualities [in Bhaddha state]. In samsaram or in this Universe, Atman is subject to all the qualities like sattva, rajas and tamas. But, the same Atman once liberated and is in Mukta state, is not subject to these Three qualities. Thus we notice Three characteristics: 1) perception with organs 2) supporting a body 3) subject to Three qualitiesAtman requires the organs here (samsara) to perceive in this Universe but does not need them in VaikuntamAtman supports a body in this Universe but does not need a body in VaikuntamAtman experiences sattva, rajo and tamo qualities in this Universe; but does not have to experience these in Vaikuntam. This differentiation is alright, but a small rider has to be added. This is important. In the liberated state, as Mukta Atman, perceptions could be with or without organs, as desired by the AtmanMukta Atman can see without eyes; but if desired can also see with eyes. Mukta Atman can hear without ears; but if desired can also hear with ears, etc. He need not have a body in Mukta state; but can support a body, if so desired. It is not to support a body but with a body, the Mukta Atman wants to serve the Lord in Vaikuntam. Thus while in this Universe or in Bhaddha state, Atman has these Three divisions only, a Mukta Atman can have Six divisions. Mukta Atman can perceive with or without organs; can remain with or without a body; and, can experience the Three qualities of satva-rajo-tamas or be away from them. In Bhaddha state Atman can perceive only through organs; has to have a body to support; and, has to undergo a blend of sattva, rajo and tamo qualities. In liberated state same Atmen has choice. When an Atman crosses Viraja river and reaches Vaikuntam, it gets a shuddha sattva [100% pure sattva quality] body, without the defects of a body it had in the Baddha state. It has now an aprakruta [அப்ராக்ருதம்] body. Prakruti or Universe stops on this side of Viraja river. The experience in Vaikuntam is unique. Thus the difference between the place here and in Vaikuntam is indicated in this sloka. We will now take leave of this Kshetram. Being near to Chennai, all are requested to visit this Kshetram to receive the blessings of Lord Sri Jagannatha, Sri Tirumangai Thayar and Tirumazhisai Alwar. 
                                                                                                (continued)