तथा च दर्शयति ॥ २७ ॥
tathā ca darśayati || 27 ||
tathā—Thus; ca—also; darśayati—(the Sruti) shows or declares.
27. Thus also (the Sruti) declares.
The Sruti also declares that it is by the quality of intelligence that the atomic soul pervades the whole body. For instance, it says : “Just so has the intelligent self penetrated this body up to the very hairs and the finger nails” (Kau. 4. 20).