आत्मेति व्यवहारार्थमभिधा कल्पिता विभोः ।नामरूपादिभेदस्तु दूरमस्मादलं गतः
In plain words
'Ātman' is a designation of the All-pervading one, devised for the sake of ordinary usage; but the division of name, form and the rest has gone utterly far away from it.