Kāthakopaniṣat Bhāshya (काठकोपनिषत् )
2.3.17
अङ्गुष्ठमात्रः पुरुषोऽन्तरात्मा सदा जनानां हृदये सन्निविष्टः। तं स्वात् शरीरात् प्रवृहेत् मुञ्जादिवेषीकां धैर्येण। तं विद्याच्छुक्रममृतं तं विद्याच्छुक्रममृतमिति ॥१७॥
The person, the inner-ātman, of the size of a thumb, is always situated in the hearts of the people. With steadfastness, one should extract it from one's own body, like the stalk from the muñja grass. One should know him as pure and immortal, know Him to be pure and immortal.
Muñja Grass: A type of grass known for its tough outer layers and the tender stalk or reed at its core. Stalk Extraction: The process of carefully removing the fine reed from within the coarse outer layers requires precision and care.
Bhāṣya 2.3.17
By stating "in the heart of the people", it is established that Lord Hari is distinct from the individual being. The concept of non-difference of the individual being with the worldly body is not accepted by any philosopher, nor is it recognized generally in the world. Generally differences are observed among people. Also, the individual being is not considered to be thumb-sized. Therefore, what is stated is the distinction between Lord Vishnu and individual being.
"शरीरभूतो विष्णोस्तु जीवस्तद्वशगो यतः। अधिष्ठितश्च तेनैव विजानीयात् पृथक् ततः॥ स्वाख्यात् शरीरात् जीवात्तु प्रवृहेद् विष्णुमव्ययम्॥"
"The being is embodied and under the control of Lord Vishnu; because it is situated by Him, (the being) should be known separately from that (Lord Vishnu). One should discern the imperishable Vishnu from one's own body and the being."
इति च॥
- stated thus as well.
यस्यात्मा शरीरम् य आत्मानमन्तरो यमयति इति च।
'The one whose ātmā is the body', 'who controls the inner-ātmān', - is thus described as well.
"जनानां हृदये" - इत्युक्तत्वाच्च जीवात् पृथग् हरिरिति सिद्धम्।
By stating "in the heart of the people", it is established that Hari is distinct from the individual being.
देहाङ्गुष्ठमितो देहे जीवाङ्गुष्ठमितो हृदि। जीवस्य स तु विज्ञेयो जीवात् भेदेन मुक्तये॥
"Is measured by the thumb in the body of the being and is measured by the thumb in the heart. Hence, he is to be known as distinct from the individual being for liberation."
इति च॥
- stated thus as well.
संसारिशरीरेणाभेदो वादिना केनापि नाङ्गीकृतः। न च लोकसिद्धः। जनानामिति भेदात्। न जीवोऽङ्गुष्ठमात्रः। अतो विष्णोः जीवाद्भेद उक्तः ॥१७॥
The concept of non-difference with the worldly body is not accepted by any philosopher, nor is it recognized generally in the world. Generally differences are observed among people. Also, the individual being is not considered to be thumb-sized. Therefore, what is stated is the distinction between Lord Vishnu and individual being.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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