1.2.20
अणोरणीयान् महतो महीयान् आत्माऽस्य जन्तोर्निहितो गुहायाम्। तमक्रतुः पश्यति वीतशोको धातुः प्रसादान्महिमानमात्मनः ॥२०॥
This essence of being, ātmā, subtler than the atom and greater than the great, is lodged in the heart of the creature. That 'akratuḥ', i.e. person who knowns he in reality is a non-performer, who is free from sorrow, sees through the Creator’s grace, and realizes the glory of the ātmā.
Bhāṣya 1.2.20
एवं नित्यस्य जन्तोः गुहायां निहितः। ए विष्णौ क्रतुर्यस्य सः अक्रतुः तन्निश्चयः। आत्मनः सकाशात् महिमानं महामानम्।
Thus, the eternal is placed in the secret cave (of the heart) of the creature. The 'akratuḥ', i.e. person who knowns he is in reality a non-performer, knows with determination that lord Vishnu alone acts. From the ātman’s presence arises the glory — the greatest greatness.
"जीवात् गुणपरीमाणं यस्माद्विष्णोर्महत्तरम्। तस्मात् जीवात् स महिमा विष्णुरित्युच्यते श्रुतौ॥"
"Because lord Viṣṇu's measure of qualities is greater than that of the individual being, therefore His greatness is said to be - the greatest greatness."
इति च॥
-stated thus as well (in Varāha Purāna).
