Sūta narrated: The Manas (Mind) is called Bhoktṛ (Enjoyer) and Trātṛ (Protector) and it remains as separated soul. (The Mahat is so called) because it falls within the collection of principles and it is great in magnitude. The Mahat principle is remembered as one having physical body that is greater than the remaining Guṇas and Tattvas (Principles). The mind is called Manas because it thinks or considers the division (or separateness) or it is thought of as a part.