स्वात्मना चोत्तरयोः ॥ २० ॥
svātmanā cottarayoḥ || 20 ||
svātmanā—(Being connected) directly with their agent; ca—and; uttarayoḥ—the latter two;
20. And the latter two (the going and coming) (being connected) directly with their agent (the soul), (it is of atomic size).
Even if the soul is infinite, still it can be spoken of as passing out of the body, if by that term is meant ceasing to be the ruler of the body. But the two latter activities, viz. the going and coming, are not possible for an entity that is all-pervading. So the soul is atomic in size.