एवं देहद्वयादन्य आत्मा पुरुष ईश्वरः ।सर्वात्मा सर्वरूपश्च सर्वातीतोऽहमव्ययः ॥ ४० ॥
In plain words
So: the Self is other than both bodies — puruṣa, īśvara. I am the Self of everything, I wear every form, and I stand beyond it all. I am what never wears away.
Close to the Sanskrit
Thus, other than the pair of bodies is the Self, the puruṣa, the Lord; the Self of all, having all forms, and beyond all — I am, imperishable.