One unified object called Brahman or Atman or ‘Om’ is proposed which is the ultimate, the highest, that exists in the Universe. That is ‘Om’ the Brahman. The world has no independent existence apart from the Atman.Though a variety of views are expressed in the Upanishads, they concur in the definition of Brahman as eternal, conscious, irreducible, infinite, omnipresent, and the spiritual core of the universe of finiteness and change.
The doctrine of atman is accorded a position of paramount importance in the philosophical and theological beliefs of Hinduism. The Sanskrit word atman (translated in English as soul or the spirit) refers to the self-existent essence of all beings including the cosmos itself. The soul is the very foundation of all living beings.
