Naama 10-11: The one who is beyond compare

पूतात्मा परमात्मा च मुक्तानां परमा गतिः ।

अव्ययः पुरुषः साक्षी क्षेत्रज्ञोऽक्षर एव च ॥ २ ॥

pūtātmā paramātmā ca muktānāṃ paramā gatiḥ |

avyayaḥ puruṣaḥ sākṣī kṣētrajñō’kṣara ēva ca || 2 ||

10. pūtātmā · पूतात्मा

The one present in all creation but is not tainted by the karma associated with the being He possesses.

(oṃ) pūtātmanē namaḥ

To better explain this, let us note a statement made by Prahalada to his father, Hiranyakashipu. Prahalada tells his father that the Lord is present in everyone. If the Lord is present in you and me, it is only natural for us to say He is a part of our day-to-day karma. This is not true. The Lord is present within us as Antaryaami, i.e., he is not bound to the aathma but gives the aathma the energy to sustain us and carry out day-to-day functioning. To summarise, the one who connects with every being in creation yet remains detached is pūtātmā.

Sri Bhattar gives a simple example. A teacher strikes a student with a stick. Both the teacher and the student touch the same stick, but only the student feels the pain. In the same way, the Lord dwells in the same bodies as we do, yet He is untouched by the fruits of the karma associated with them.

11. paramātmā · परमात्मा

No being/aathma is equal or greater than Him.

(oṃ) paramātmanē namaḥ

The word paramātmā is explained as "the self above whom there is none" (parō mā asya). All of us have Him as our inner self, but He has no one as His inner self to guide Him. The Nirukti says, "He is paramātmā because He is the master of Himself" (ātmēśvaratvāt paramātmā).