BG 10.22
वेदानां सामवेदोऽस्मि देवानामस्मि वासव: ।
इन्द्रियाणां मनश्चास्मि भूतानामस्मि चेतना ॥ २२ ॥
vedānāṁ sāma-vedo 'smi
devānām asmi vāsavaḥ
indriyāṇāṁ manaś cāsmi
bhūtānām asmi cetanā
vedānām — of all the Vedas; sāma-vedaḥ — the Sāma-veda; asmi — I am; devānām — of all the demigods; asmi — I am; vāsavaḥ — heavenly king; indriyāṇām — of all the senses; manaḥ — the mind; ca — also; asmi — I am; bhūtānām — of all living entities; asmi — I am; cetanā — the living force.
Of the Vedas I am the Sāma -
veda ; of the demigods I am Indra ; of the senses I am the mind, and in living beings I am the living force [knowledge].
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.