Īśvara (īśvaraḥ) is a particular (viśeṣaḥ) Puruṣa (puruṣa) who is not affected (aparāmṛṣṭaḥ) by Kleśa-s --afflictions-- (kleśa), actions (karma), fruit of the actions (vipāka) or the resulting latent impressions --āśaya-- (āśayaiḥ)||24||