He, verily, is the seer, the toucher, the hearer, the smeller, the taster, the thinker, the knower, the doer, the intelligent being, the Puruṣa. He establishes himself in the Supreme Self, the Indestructible.

Now the witness is identified — the conscious being who perceives through all the senses. It is not the senses that see, hear, etc., but this Puruṣa, this intelligent being (vijñānātmā).

The enumeration: sees (draṣṭā), touches (spraṣṭā), hears (śrotā), smells (ghrātā), tastes (rasayitā), thinks (mantā), knows (boddhā), acts (kartā). All these functions are attributed to the Puruṣa, not to the instruments (senses and mind).

He establishes himself (sampratiṣṭhate) in the Supreme Self, the Indestructible (akṣara). The akṣara is what does not disintegrate, what transcends time and space, the immortal.

For the yogī: the practice consists in disidentifying from the instruments (“I see,” “I think”) and re-identifying with the Puruṣa, the eternal witness who resides in the indestructible Self.