Text 22

vedanam sama-vedo ’smi
devanam asmi vasavah
indriyanam manas casmi
bhutanam asmi cetana

Translation

Of the Vedas I am the Sama Veda; of the demigods I am Indra, the king of heaven; of the senses I am the mind; and in living beings I am the living force [consciousness]. 

Commentary by Srila Prabhupada 

The difference between matter and spirit is that matter has no consciousness like the living entity; therefore this consciousness is supreme and eternal. Consciousness cannot be produced by a combination of matter.

Commentary by Sri Visvanatha Cakravarti Thakur

Among the devatas, I am Indra (vasavah). I am jnana sakti (cetana) related to all beings. Here the use of the genitive relational.