1.2.20
aṇoraṇīyān mahato mahīyān ātmā'sya jantor nihito guhāyām । tam akratuḥ paśyati vītaśoko dhātuḥ prasādān mahimānam ātmanaḥ ॥20॥
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
evaṁ nityasya jantoḥ guhāyāṁ nihitaḥ । e viṣṇau kratur yasya saḥ akratuḥ tan niścayaḥ । ātmanaḥ sakāśāt mahimānaṁ mahāmānam ।
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.
"jīvāt guṇaparīmāṇaṁ yasmād viṣṇor mahattaram । tasmāt jīvāt sa mahimā viṣṇur ity ucyate śrutau॥"
"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."
iti ca ॥
-stated thus as well (in Varāha Purāna).
