ḥe is being the matter of (parama)āthmā which does not have ignorance, weakness, the six changes of body, or birth, —

 behind the one who is opposite to all defects —

and are suffering by drowning in this materialistic birth; —

in birth —

one who is not having births (not being bound by karma, which is the reason for this distinction) —

 sarvĕṣvaran who is without a birth —