The individual soul and the individual body are both phenomenal self-manifestations of the transcendent Supreme Spirit.
The soul is evidently a spiritual manifestation, and the body is a physical manifestation. The body appears as a finite changing composite material entity, while the soul appears as a simple self luminous entity without any spatio-temporal characteristics and limitations and changes. The soul does not occupy any special portion of the body, but gives unity to the whole body and is realizable in every part of it. The soul is the master of the body, and all the operations of all the organs of the body revolve round the soul as their dynamic centre. The soul is distinguished not only from the physical body, but also from life, mind, ego, intellect, moral and aesthetic consciousness, and even spiritual consciousness. It is self-luminous witness to them, the innermost dynamic centre of all their operations, and it realizes and enjoys itself in and through them. The individual soul is ultimately one with Siva, the Supreme Spirit, Who in His phenomenal cosmic play freely enjoys Himself as the plurality of individual souls in relation to the various orders of individual bodies.