In Hindu theology, Paramatman is Absolute Atman or Supreme Soul or Supreme Spirit (also Supersoul, Oversoul) in the Vedanta and Yoga philosophies of India. Paramatman is one of the aspects of Brahman: "Learned transcendentalists who know the Absolute truth call this nondual substance Brahman, Paramatma or Bhagavan." (Bhagavata Purana )

Also known as the divine self or the one object, Paramatman is both part of an individual and part of the macrocosm. Upanishads compare Atman and Paramatman to two birds sitting like friends on a tree (body). Atman eats its fruits (karma) and Paramatman only observes his friend as a witness (sākşhī) of his actions.

Etymology

The word stem Paramātman (परमात्मन्, pronounced as "pərəmātmən", its nominative singular being Paramātmā - परमात्मा, pronounced as "pərəmātmā") is formed from two words, Param, meaning Supreme or Highest, and Atman, which means individual spirit or

Descriptions

Paramatman is beyond knowledge and ignorance, devoid of all material attributes (upadhi). In Vaishnavite texts, it is described as four-armed Lord Vishnu residing in the hearts of all beings and in every atom of matter.

In today's Hinduism, the word Paramātma is invariably used to refer to God, interchangeably with Ishvara (the Supreme Lord) and Bhagavan (divine,holy). The word invariably conjures the concept of the infinite, non-corporeal God in a monotheistic sense to today's Hindus, even though Bhagavan etc maybe applied as epithets to many devas or the demi-gods of Hinduism. Some, like sect of Brahmakumaris like to visualize Paramatman as a point of infinitely bright light.

In Advaita philosophy, individual souls are called Jīvātman, and the Highest Brahman is called Paramātman; the Jivatman and the Paramatman become one and the same when the Jivatman attains the true knowlegde of the Brahman.