In the Hindu pantheon, soul has been very firmly eulogized. Soul is the most powerful; body, mind, and intellect, in comparison, are fleeting and transient, even an illusion. Our body and all material objects are in a constant state of change, but the soul is regarded as eternal and imperishable.
Hindu philosophy envisages two types of bodies: the physical or gross body (called thul sarira) and the subtle, invisible body (called suksma sarira). Soul has been identified as the subtle, immortal, transcendental suksma sarira.
Hindu seers have often referred to a conflict between heart and brain—not the anatomical heart in our bodies but the soul heart of the suksma sarira.
For Hindus, the “soul” (atman) is an eternal, transcendental, formless phenomenon, which is manifested through physical bodies repeatedly passing through eons of life cycles. According to Hindu philosophy, just as the physical body parts and intellect develop over many years of life, so the individual soul (jivatman), which is but a seed of the divine “paramatman”, too develops though eons of life cycles. The soul matures and progresses by cultivating spiritual virtues; these divine merits are deemed more worthy in Hindu philosophy than any physical or material asset. The evolutionary development thus exceeds much beyond one life cycle in Hindu theology.