। ॥ २८ ॥
In plain words
Pratyagātma, the inward Self, neither arrives with birth nor leaves at death; it is whole and undivided. The subtle mind is what enters and travels high or low, untouched by the body's leanness or weight. It carries the accumulated Saṃskāras—the impressions left by experience—and the subtle elements, and with those it returns again.
Close to the Sanskrit
Pratyagātma—the inward Self—neither comes at birth nor goes at death, for it is undivided. The subtle mind enters here and travels upward or downward; it does not share the body's thinness or bulk. Taking with it the gathered Saṃskāras, latent impressions, and the subtle elements, it departs and returns here together with them.