Atman
[Sanskrit ‘breath’, ‘self’, ‘soul’, ‘Universal Self’, ‘supreme Spirit’] In Hinduism, the inner essence of each individual, the immortal self, the indwelling God, the supreme universal Self, absolute consciousness identical with Brahman. The imperishable, undecaying core of man.
Most Western scholars translate Atman as the soul. However, Atman should really be translated as Spirit, “God Self” or “divine spark.” Since Atman is identical with Brahman, it cannot be considered to be the soul because the soul by definition has descended into the realm of relative good and evil while Atman by definition belongs to the realm of Absolute Good.
See also
Sources
Pearls of Wisdom, vol. 35, no. 8
Elizabeth Clare Prophet, June 29, 1992.