Verse 2
पूतात्मा परमात्मा च मुक्तानां परमा गतिः । अव्ययः पुरुषः साक्षी क्षेत्रज्ञोऽक्षर एव च ॥
pūtātmā paramātmā ca muktānāṃ paramā gatiḥ | avyayaḥ puruṣaḥ sākṣī kṣetrajño'kṣara eva ca ||
Meaning
He is the supremely pure Self, the Supreme Self, and the highest goal of those who are liberated. He is imperishable, the Person dwelling within, the witness of all, the knower of the field (the body), and the indestructible.
Context
Where the first verse spoke of Vishnu as the cosmos, this verse turns inward — naming Him the inner Self (पुरुषः), the silent witness (साक्षी), and the knower of the body-field (क्षेत्रज्ञः). The same Lord who pervades all is also the awareness within.