ईश्वरेच्छावशः सो ऽपि जीवात्मा कथ्यते बुधैः एवं षड्विंशकं प्रोक्तं शरीरम् इह मानवे //
īśvarecchāvaśaḥ so 'pi jīvātmā kathyate budhaiḥ evaṃ ṣaḍviṃśakaṃ proktaṃ śarīram iha mānave //
その内なる原理もまた、主(イーシュヴァラ)の意志に支配されるがゆえに、賢者たちはジーヴァートマン(jīvātman、個我)と呼ぶ。かくして、マヌよ、この世における人の身体は二十六の構成要素より成ると説かれた。
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.