SB 11.16.11

Among material things I am sūtra. In all antaḥkaraṇas, possessing mahat-tattva, I am citta. Among subtle things I am the jīva, and of things that are difficult to conquer, I am the mind. I am sūtra or prāṇa [Note: Sūtra is a modification of mahat-tattva, which is the first transformation of prakṛti.] in material objects made of guṇas. I am the citta among those possessing mahat-tattva or antaḥkaraṇa. [Note: Citta is the representative of mahat-tattva in the individual. Antaḥkaraṇa is composed of citta, buddhi, manas and anhaṅkāra.] Śruti describes the jīva: eṣo’ṇur ātmā cetasā veditavyo yasmin prāṇaḥ paṣcadhā saṁviveśa The small jīva upon which the five prāṇas rest should be known by the consciousness. Muṇḍaka Upaniṣad 3.1.9 bālāgra-śatabhāgasya śatadhā kalpitasya ca | bhāgo jīvaḥ sa vijṣeyaḥ The jīva should be known to be the size of one ten thousandth of a tip of a hair. Śvetāśvatara Upaniṣad 5.9 ārāgra-mātro hy avaro’pi dṛṣṭaḥ The jīva is smaller than the tip of a spoke. Śvetāśvatara Upaniṣad 5.8 Though the jīva is very small, it has the power to pervade the whole body. When a gem covered with resin or a small portion of powerful medicine is placed on the head, the effect of nourishment spreads throughout the whole body. Thus there is no contradiction concerning the jīva.