the Mutable is all these things, while the Immutable is the one who exists at the top of them, one is the Jivatman and the other, Paramatman. Jivatman is chit, the sentient, and Paramatman is Isvara, both have the same attributes; they are inseparably present together on the tree which is achit, the insentient, or the gross Avidya component of existence. Jivatman and Paramatman are both seated in the heart, the former is driven by the three modes of nature and acts, the latter simply witnesses as though approving the former's activities. The relationship between Paramātmā, the Universal Self, and 'ātma, the Individual Self, is likened to the indwelling God and the soul within one's heart. Paramatman is one of the many aspects of Brahman. Paramatman is situated at the core of every individual jiva in the macrocosm. The Upanishads do compare Atman and Paramatman to two birds sitting like friends on the branch of a tree (body) where the Atman eats its fruits (karma), and the Paramatman only observes the Atman as a witness (sākṣin) of His friend's actions. Advaita In Advaita philosophy, individual souls are called Jīvātman, and the Highest Brahman is called Paramātman. The Jivatman and the Paramatman are known to be one and the same when the Jivatman attains the true knowledge of the Brahman (Sanskrit Brahmajñāna). In the context of Advaita, the word Paramatman is invariably used to refer to Nirguna Brahman, with Ishvara and Bhagavan being terms used to refer to Brahman with qualities, or Saguna Brahman. Brahman and Isvara are not synonymous words, the apparent similarity is on account of similar looking attributes imagined with regard to the impressions these two words activate. According to Advaita, Isvara is Brahman associated with maya in its excellent aspect, as the empirical reality it is the determinate Brahman; Isvara has no reality apart from Brahman. The Svetasvatara Upanishad developed the conception of a personal God. The Katha Upanishad states that never has any man been able to visualise Paramatman by means of sight, heart, imagination or mind. The Anandamaya-kosha is the Isvara of the Upanishads. Gaudapada called duality maya, and non-duality, the only reality. Maya is the Cosmic Nescience that has in it the plurality of subject and object and therefore, Isvara is organically bound with the world. Beyond the Prana or Isvara is the state of the Infinite limitless Brahman which is why in the