It refers to the Universal Consciousness, that which is: 

1. Akhandit (complete, no boundaries, infinite) 

2. Not trapped within the cycle of rebirth 

3. Isn't burdened by the weight of Karma 

4. Doesn't possess Aham (concept of self) and the Ahankar (ego) that revolves around it. 

5. It has gained Aatma-gyan (self-realization).

State University of New York at Buffalo

-Brahman, Param-aatma

-Jeev-aatma

-Para-aatma

Forms of Aatma

Pattanaik, Devdutt (2017), Devlok with Devdutt Pattanaik, Penguin Random House Publishing

Devlok with Devdutt Pattanaik

Brahman, Param-aatma

Aatma that exists within you. It is :

1. Khandit (incomplete, has boundaries)

2. Trapped within the cycle of rebirth

3. Is burdened by the weight of Karma

4. May possess Aham (concept of self) and the Ahankar (ego) that revolves around it.

5. It has to gain Aatma-gyan (self-realization).

Jeev-aatma

It is the Aatma within someone else keeping oneself as the frame of reference. 

The minute one disrespects another, starts comparing oneself to another and passes judgement, then the former hasn't obtained Aatma-gyan.

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