According to Upanishads, the omnipresent Lord is present in every being in this universe. Things of this world are in motion or change. Assembling and dissembling are in the nature of material things. In other words, birth and death are only the two sides of all material realities. Yet there is something that is transcending assimilation and dissimulation. Our true self is neither born nor dies. It only acquires the body it deserves. This acquisition is for a particular purpose. The Self is to be known and liberated. This liberation consists of the awareness of unity, the oneness of all beings in Brahman, the indwelling Spirit.
This world is the manifestations of the Brahman. He is becoming “to create forms of His consciousness in motion in which He as the one soul in many bodies can take up his habitation and enjoy the multiplicity and the movement with all their relations.” For the simple minds, this is explained as lila of the Lord. In the experience of the consciousness, man becomes first conscious of something external to him and only then he can become conscious of his own consciousness. It is from the physical nature we move into the spiritual nature of human being. Body is not the real man; it is nothing but the Spirit. “In Rahner’s view, human beings are spirit in the world. Spirit here “names” the dimension of the human person which is distinct from but not opposed to the material, i.e., the body.
The person is properly understood as a unity, a whole, rather than as a hybrid of competing parts of body and soul, flesh and spirit, mind and matter. The spiritual dimension of the person describes the ability that human beings possess which enables them to transcend or break out beyond themselves and the limits of self-isolation, self-preoccupation, and self-absorption. Self-transcendence is the means to the realization of human’s truth.
Soul and body are real and they are the two parts of human reality. Actions are not against the nature of the Soul. Ignorance gets the Soul seemingly bound by the works of the body. By realizing the consciousness of unity in the Lord, one experiences the unity with all beings. Life and works thus becomes “the law of our being and the object of our” phenomenal existence. The liberated person reveals himself as ‘passive in state, but active in work.’ This is the state where the dualities of life – birth-death, joy-sorrow, good-bad, love-hatred, pleasure suffering – do not affect the “I”, but continuously act as self-fulfillment. The Soul is free and acts freely without effecting any karmic residue.