So there are two ātmās, namely ātmā and Paramātmā. This is explained in the Upaniṣad, that "There are two birds on one tree. This tree is this body, and the two birds, one is ātmā and the other is Paramātmā." So one bird is simply witnessing what the other bird is doing, and the other bird, jīvātmā, he is eating the fruit. So therefore Kṛṣṇa says in the Bhagavad-gītā that,
- īśvaraḥ sarva-bhūtānāṁ
- hṛd-deśe arjuna tiṣṭhati
- bhrāmayan sarva-bhūtāni
- yantrārūḍhāni māyayā
- (BG 18.61)
That īśvara, that Paramātmā, is sitting also within this body, but He's observing what the jīvātmā wants to do. According to that, He is supplying a machine. This machine means this body, yantrārūḍhāni māyayā. This machine is manufactured by the external energy, māyā. So therefore we are jīvātmā; we are different from the Paramātmā. Those who are equalizing Paramātmā and jīvātmā, they are not in perfect knowledge. Either purposefully they are misleading, or they do not know the perfect knowledge.