Sutra:
69. iththAl, AthmA njAthAvenRu thEhaththil vyAvruththi solliRRAyiRRu.

Meaning:
With this makAram, the Atma whose quality is bhagavat sEshatvam, is shown as the vessel holding knowledge. Therefore, the difference between the Atma and the body which is bereft of knowledge, is shown.

Sri PBA Swami's Sarartha Deepikai:
The Atma has several dharma such as sEshatvam, njAtrutvam, Ananditvam etc. This makAram which is the 25th akshara and which speaks of knowledge, speaks of the dharma for the Atma which is knowledge. By stating this, it is shown that the Atma is different from acEtana which is the body.