Atma (also written “Atman”) is the highermost and supreme part of man’s spiritual being. It is pure eternal Spirit. It is the Higher Self, the Divine Self, the Real Self of the human being and it is literally one and the same in essence and identity as the Infinite Supreme Self. This is in accordance with the fundamental teaching of Hinduism; that our Self (the Atman) IS the Supreme Self (Brahman). Atman literally means Self. It is the only one of our Principles to which the unqualified term “the Self” may be applied.
It is not an individual thing. There is no such thing as “my Atman” or “your Atman.” The Eternal Spirit is neither yours nor mine and is not the separate individual possession of anyone. There is neither “my Atman” nor “your Atman” but only THE Atman, the ONE Universal Self of all. It is here that all is truly one. The golden key to understanding universal oneness, divine allness, and non-duality (and thus the key to world peace!) is contained in this teaching about the Atman. I am the Atman. You are the Atman. Atman is Who and What we really are. It is our essential nature, it is our true self, it is the All IN All. In fact, It is the one and only Reality. As the Upanishads say, “This Atman IS Brahman.”
Since the Atman is literally Divinity Itself, we should always remember that it never incarnates or reincarnates, nor is it ever affected by our Karma or even by anything whatsoever. It just simply IS.