The individual soul, spirit, or manifestation of supreme Brahman. (Glossary for the Vahinis)

‘It is Brahman that dwells in everybody in the form of ‘I’. In fact, everybody hangs around this entity called ‘I’. In the body, each part and organ in the organisation performs one chief task. Each sense contacts and informs about one particular set of impressions from the outer world But though related to the senses, there is an ‘I’ shining in the body, above and behind all of them. If that relationship is broken, everything becomes inert material!

When the ‘I’ power flows through the senses, they are able to carry on all their allotted tasks. That power is Adhyatma, it cannot be known without great effort. Use the sharpest discrimination and you know it to some small extent. Brahman is the ‘Tath’ entity, Adhyatma is the ‘Tattva’ entity. To make the matters clearer to you take these two appearances and character, form and substance. Brahman is the Form, Adhyatma is the substance’ said Krishna. (GV, pp. 118-119)