By Satyanarayana Dasa: This article describes the nature of the individual living being (jīva). It is based on a commentary on verses three through seven of the 26th Chapter of the Third Canto of Śrīmad Bhāgavatam by Śri Vīrarāghava Ācārya of the Śrī-sampradāya. I have included my own explanatory statements where required.