A clear perception of the relationship between the atma and the sarira is absolutely necessary if the jivatma has to strive towards liberation. Kapila explains that the atma sarira link is similar to that of Purusha and Prakriti, pointed out Sri B. Sundarkumar in a discourse. The entire creation and evolution has its source in Purusha, the Supreme Spirit who, with His own subtle divine power Prakriti, is the cause of the infinite variety constituting the manifest universe.
The twenty four categories of Prakriti, the five elements, the five tanmatras, the five karmendriyas and the five jnanendriyas, and the four psychological categories of Manas (mind), Buddhi (intellect), ahamkara (ego sense), and Chitta (memory or consciousness) are also in the jivatma. Just as the Purusha is distinct from the Prakriti, the atma remains distinct from the specific physical and psychological attributes. But unlike the Purusha who remains unaffected by Prakriti, the atma, coming under the strong influence of the gunas of Prakriti, is able to accept the dichotomy between the atma and the sarira at the level of theory but fails to assimilate and internalise it.
The atma’s close association with the body during one’s lifetime may be strong no doubt, just as a red hot iron exhibits both the heat and glow of fire for some time when it is heated directly under fire. On cooling, these effects are no more to be seen on the iron rod. The water collected in vessels of varied shapes of containers may assume these shapes but this will be lost when it is no longer associated with the containers. So the atma has to develop the sense of discrimination to identify itself as distinct and different from the body it has assumed and practise to distance itself equally from the painful and pleasing experiences of life.