The soul, along with four subtle bhutas, at a speed like that of the mind, transmigrates from one body to the other according to past deeds. It cannot be seen without divine visual sense.
स सर्वगः सर्वशरीरभृच्च स विश्वकर्मा स च विश्वरूपः| स चेतनाधातुरतीन्द्रियश्च स नित्ययुक् सानुशयः स एव ||३२||
The soul is omnivagant/ omnipresent (can move anywhere and everywhere), sustains all bodies, performs all actions, and takes all forms. It is the source of consciousness, transcending all senses, as it is always associated (with intellect etc.), it gets involved in feelings like attachment etc.
रसात्ममातापितृसम्भवानि भूतानि विद्याद्दश षट् च देहे| चत्वारि तत्रात्मनि संश्रितानि स्थितस्तथाऽऽत्मा च चतुर्षु तेषु ||३३||
In the body, the bhutas are sixteen (each set of four bhutas is of four types), originating from maternal nutrition, the self, mother (ovum) and father (sperm). Out of these, four are associated with the self and the self, in turn, depends on these four.
भूतानि मातापितृसम्भवानि रजश्च शुक्रं च वदन्ति गर्भे| आप्याय्यते शुक्रमसृक् च भूतैर्यैस्तानि भूतानि रसोद्भवानि ||३४||
The bhutas from the mother and the father are known as ovum and sperm in the fetus respectively. The bhutas which nourish these sperm and ovum are nourished from the mother’s nutrition.
Four karmajabhutas (derived from the past deeds) which are atmaleena (associated with the soul) which enter into the fetus are known as beejadharma. These (four bhutas) along with the soul transmigrates from one body to the other (in the cycle of birth and death).