।। दृग्दृश्यविवेकः ।।

रूपं दृश्यं लोचनं दृक् तद्ददृश्यं दृक् तु मानसम् ।
दृश्या धीवृत्तयस्साक्षी दृगेव न तु दृश्यते ।।१।।

1. The Form (It implies all objects of sense perception) is Perceived and the eye (it stands for all the organs of perception such as nose, ears, etc.) is its perceiver ( The eye is perceiver only in a relative sense because it is itself perceived by the mind). It (eye) is perceived and the mind (The sense-organs, unless the mind is attached to them, cannot perceive their objects. In a state of deep sleep, the sense-organs do not perceive anything because the mind, at that time ceases to function) a is its perceiver. The mind with (This includes buddhi, citta, and ahankara) its modifications is perceived and the Witness (the Self) is verily the perceiver. (The mind is controlled by the conscious Self) But It (the witness) (The Atman or the innermost Self is the ultimate perceiver. If a perceiver of the Atman is sought, the inquiry will end in what is known as a regressys ad infinitium.