Paramatman
In Hindu theology, Paramatman or Paramātmā is the Absolute Atman or Supreme Soul or Spirit (also known as Supersoul or Oversoul) in the Vedanta and Yoga philosophies of India.
Paramatman is one of the aspects of Brahman. Paramatman is situated at the core of every individual jiva in the macrocosm. The Upanishads compare Atman and Paramatman to two birds sitting like friends on the branch of a tree (body). The Atman eats its fruits (karma), and the Paramatman only observes the Atman as a witness (sākṣin) of His friend's actions.
Etymology
The word stem paramātman (परमात्मन्, pronounced [pərəmaːtmən], its nominative singular being paramātmā — परमात्मा, pronounced [pərəmaːtmaː]) is formed from two words, parama, meaning "supreme" or "highest", and ātman, which means individual spirit or soul or self.
Description in Upanishads
The relationship between Paramātmā and Atman is likened to the indwelling God and the soul within one's heart like two birds on a tree.
Like two birds of golden plumage, inseparable companions, the individual self and the immortal Self are perched on the branches of the selfsame tree. The former tastes of the sweet and bitter fruits of the tree; the latter, tasting of neither, calmly observes. (Mundaka Upanishad 3.1.1) [1]
They are two birds, close companions, clasping the same tree. Of the two, one eats sweet fruit; the other looks on without eating. On this same tree a person, sunk and grieving in slavery, is deluded, but upon observing the Lord happy and great, becomes free of sorrow. (Shvetashvatara Upanishad 4.7) [2]
The Supreme Being that dwells in our heart is dearer to us than even our children, wealth and everything else. (Brihadaranyaka Upanishad 1.4.8)
Madhuvidyā of Brihad-Âranyaka further declares - Paramātmā Sri Bhagavān is the sweetness in everything.
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 (Skt. 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.
Learned transcendentalists who know the Absolute truth call this nondual substance Brahman, Paramatma, or Bhagavan. [3]
The word invariably conjures the concept of an infinite, non-corporeal God in a monotheistic sense, even though Bhagavan or Ishvara may be applied as epithets to many divine forms of God worshiped by Hindus.
Vaishnavism
Paramatman is beyond knowledge and ignorance, devoid of all material attributes (upadhi). In Chapter 13 of the Bhagavad Gita, Paramatman is described as Vishnu residing in the hearts of all beings and in every atom of matter. He is the overseer and the permitter of their actions. [4] [5] Paramatman is different from five elements (pancha mahabhutas), the senses, mind, pradhana and jiva. [6]
Vaishnava sects maintain that attaining knowledge of Brahman and identification of Atman with Brahman is an intermediate stage of self-realization, and only Bhakti Yoga can lead to the next step of Paramatman realization as the indwelling God, ultimately leading up to liberation (Mukti) by God-realization.
Other Connotations
Some, like the sect of Brahma Kumaris, like to visualize Paramatman as a point of light [citation needed]. Paramatman is also referred to as "the divine self" in modern literature. Compare with the Inuit deity Silla and Ralph Waldo Emerson's idea of the "Over-soul".