Those who are mistaken say that there is no difference between them (atma and paramatma), but there is a difference. They are one in the sense that both are cognizant and both are living entities, but they are different quantitatively: Revision history
Diff selection: Mark the radio buttons of the revisions to compare and hit enter or the button at the bottom.
Legend: (cur) = difference with latest revision, (prev) = difference with preceding revision, m = minor edit.