Explanation:

The awareness, which is not at all different from qualities, is responsible for various types of works of the human being in its life. This awareness or the bundle of qualities, which is just a special type of work of inert energy in nervous system, is called as Jiva. Hence, Jiva is called as the doer or worker by Gita (Naanyam gunebhyah kartaaram….).

Therefore, awareness is completely confined as the meaning of the word Jiva only. Atman is different from such Jiva because Atman is not affected by the qualities and their corresponding works. This Atman is referred as the inert energy which is totally different from the bundle of qualities or awareness in Gita (Gunebhyashcha param…). The inert energy or Atman is the working element of the specific work called as Jiva. The specific work of the inert energy in nervous system, which is sub-divided in to qualities, is the work done by the working element or soul. The working element is beyond the work or the bundle of sub-works called as qualities and hence the working element or soul or Atman is called as Nirguna (Nirgunohyaatmaa….). The link between the specific work (Jiva) and the working element (Atman) is referred in the above verse of Gita. In the above verse it is said that Jiva is also Atman in basic sense. The work is a form of inert energy according to science. Therefore, the basic essential form of Jiva is Atman. Atman is like stand still water. Jiva is like bundle of waves present in the water. The waves are forms of kinetic energy representing work.

Hence, the working material is Atman and the work is Jiva. Generally Atman and Jiva are easily confused as one item and it is very difficult to isolate both from each other. Jiva and Atman treated as single item

(Jivaatman) called as Dehi can be easily separated from the gross inert body. But it is very difficult to isolate the waves in the disturbed water from the water as the work and working element. It is easy to isolate the disturbed water (Jivaatman) from the vessel (Gross body). But, it is very difficult to isolate the disturbance in the form of waves from the water.