ईश्वरेच्छावशः सो ऽपि जीवात्मा कथ्यते बुधैः एवं षड्विंशकं प्रोक्तं शरीरम् इह मानवे //
īśvarecchāvaśaḥ so 'pi jīvātmā kathyate budhaiḥ evaṃ ṣaḍviṃśakaṃ proktaṃ śarīram iha mānave //
Ese principio interior también, al estar sometido a la voluntad del Señor (Īśvara), es llamado por los sabios jīvātman, el alma individual. Así, oh Manu, se ha declarado que el cuerpo humano aquí consta de veintiséis constituyentes.
It frames the jīva as functioning under Īśvara’s will and defines the embodied condition through a fixed set of principles (the “twenty-six”), a metaphysical groundwork often used to explain how beings persist and re-manifest across cycles like pralaya and re-creation.
By asserting that the jīva is under the Lord’s governance and the body is a compound of constituents, it supports an ethic of humility and duty: rulers and householders should act as trustees (not absolute owners), performing dharma with awareness of the soul’s dependence on Īśvara.
No direct Vāstu or iconographic rule is stated; the verse is primarily metaphysical. Indirectly, it underpins ritual discipline by distinguishing the jīva from the body’s constituents, a common basis for purity rules and contemplative rites.