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Atma i.e., Soul is universally accepted concept but for different angles of viewing at it.
Here, a New Hindu angle is presented. Atma is a sanskrut word and is composed of two
words – Ah [an exclamatory warning note] and tama [dark cesspool] (Ah+tama = Atma)
which means it is that which warns of impending pit fall of dark cesspool if tread in that
path. This is Nature’s gift to conscientious beings developed in Her continuous endeavor
of self preservation and improvement. It is correct scientifically too.
In the above exposition it can be seen that materially the souls of a Commoner and the
Lord are same. Hence, they are not different basically as such. This is advaita – the
essence of preaching of shankaracarya. But this leads to ‘ahaM brahmOsmi’ – I am the
Lord concept.
Though they are same materially, the Lord and Commoner can not be equated because
they are different like ocean and a drop of water - one is infinity and another is negligible.
However large can be an entity it can not be equated with infinity. Mathematically,
maxima != 1/0 which means, however great may be an Entity it can not be equated with
‘paripurNa ’ the whole some. This is the essence of madhvAcArya’s dvaita sidhAMta.
This leads to defeatist attitude.
rAmAnija held a view that though Atma and paramAtma are materially same they can
not be equal or equated as one drop of water can not be equated with ocean though they
are of same material. But in the end, due to accumulation of quantitative changes,
however small be in quantity they can become one by merger. This stresses continuous
struggle for improvement to achieve ‘merger with Lord in the End’ – nirvANa.
Mathematically, though infinity!= maxima, infinity + maxima = infinity.