The Supreme Brahman is the basis of all creation and to realise the Atma Tatva is the purpose of human existence, say the scriptures. They also try to guide humanity in this search and show that the subtle essence of Atma and Brahman, though not perceptible to human senses, mind and even the intellect, can be realised as an inner experience. Each human being, each object in creation is a blend of the subtle atma and a physical form that gives it an appearance and constitutes its individual entity. It is only through vichara or deliberation that the atma swaroopa encased in the physical covering can be realised, said Sri B. Sundarkumar in a discourse.
Generally a valuable gift is carefully packaged by layers of covering so that it remains safe; and unpacking the wrappings to obtain the gift is done with great care. Likewise, sastras explain that Pancha kosa vichara helps to unravel the subtle essence of the atma swaroopa that is believed to be the essence of sat-chit-ananda. It is shown that the atma is carefully held within the five kosas or sheaths that constitute the human body. The body itself is an outer cloak within which the atma resides. Just as many layers of clothing such as the vest close to the body, the shirt, the waistcoat, coat and the overcoat cover the body, the atma is enveloped in the five sheaths known as the Pancha kosas. The outermost is the annamaya kosa that is visible because it is gross. Further deliberation shows that other kosas also make up the physical form.
The pranamaya kosa is the life sustaining breath, the manomaya kosa is the mind or antakarana in each one of us and the vigyanamaya kosa is the intellectual potential in the human being. The atma swaroopa being most subtle is deep within and is known as the anandamaya kosa. It pervades the entire being and all other kosas.