27. And thus (scripture also) declares.

Scripture also, after having signified the soul's abiding in the heart and its atomic size, declares by means of such

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passages as 'Up to the hairs, up to the tips of the nails' (Kau. Up. IV, 20; Bri. Up. I. 4, 7), that the soul pervades the entire body by means of intelligence which is its quality.