। ॥ १११ ॥
In plain words
The gross has already been set out. Now we begin with the subtle. When śruti says, "the puruṣa is the size of a thumb" — that is the subtle.
Close to the Sanskrit
The gross was described before; now we speak beginning with the subtle. "The puruṣa is of the measure of a thumb" — what śruti has declared, that is the subtle.