Dr. I. K. Taimni, in The Ultimate Reality and Realization

“It is only when the realization of being a pure spirit or atma has been attained that it is possible to achieve the final goal of union of the atma with the Paramatma, the Supreme Spirit which exists eternally beyond the manifested universe and from which the manifested universe is derived. When this final realization has been attained and union of atma with Paramatma has been brought about there is not only a complete sharing of consciousness between the two but also of the infinite Power which is inherent in the Universal Consciousness.”