Atman or Soul is the ultimate truth or Brahman .

Atman or Soul is the ultimate truth or Brahman.  The soul is in the form of consciousness. The Soul is self-evident. It is not established by extraneous proofs. It is not possible to deny the soul, because It is the very essence of the one who denies It. The soul is the basis of all kinds of knowledge, presuppositions and proofs. Soul is the true self. Self is within, Self is without; Self is before, Self is behind; Self is on the right, Self is on the left; Self is above and Self is below.

Soul, the innermost self is not an object, as it is invisible, beyond the reach of the eyes. Soul, the innermost self is whole, infinite, changeless, self-existent, self-delight, self-knowledge. It is essence. It is the essence of the knower of the physical existence. It is the formless witness of the three states.

Soul, the innermost self  is supreme and it is impersonal, without attributes, formless, , immutable, eternal and. It is above all needs and desires. It is always the Witnessing Subject. It can never become an object as It is beyond the reach of the physicality because it is prior to physicality. Soul, the innermost self  is non-dual, one without a second. It has no other beside It. It is destitute of difference, either external or internal. Soul, the innermost self cannot be described, because description implies distinction. Soul, the innermost cannot be distinguished from any other than itself.

The belief system is based on physicality. One has to dismantle physical structure mentally by realizing the fact that, the self is not physical but it is formless soul or spirit, to overcome all conflicts and move towards the universal truth. Until one thinks body is one thing and world is another he will remain in ignorance. Only when he becomes aware of the fact that, the body and the world both are created out of single stuff, then there is unity in diversity in his understanding.