Sri Krishn has preached in Bhagwad Geeta:
*
*
upadrastānumantā ca bhartā bhoktā maheśvarah
paramātmeti cāpyukto dehe’sminpurusah parah
*
*
“Although residing in the body, the Soul is transcendental and said to be the witness, the granter, the enjoyer, and the great God and Supreme Spirit.”
The Soul dwelling in the sphere of the heart is even closer than one’s hands, feet, and mind. Whether we do good or evil, he is unconcerned. He just stands as a witness-an onlooker (updrashta). When the right course of worship is taken and the wayfarer rises a little higher, the approach of the witnessing Soul changes and he becomes the granter (anumanta). Now he begins to grant and confer intuitions. When the seeker is yet closer to the goal by further spiritual discipline, the Soul begins to support and sustain (bharta). Now he also provides the propitious yog. Then he turns into the enjoyer (bhokta) when the worship is even more refined. He accepts whatever yagya or penance is performed, and at the stage after this acceptance he is transformed into the great God (Maheshwar). He is now master of nature, but since he is master of nature it follows that nature yet abides in some part of him.
At even a higher stage than this,after the soul is endowed with the attributes of the ultimate,he comes to be known as the the Supreme Spirit.Thus although dwelling in the body,this soul or Purush is yet transcedental- quite beyond nature.Witness at the beginning is transformed into the Supreme Spirit himself.
As expounded by Swami Adgadanand Paramhans,Most revered Gurudev.
Humble Wishes!!!