Ātma is distinct from 5 sheath

Pañca-kośa (5 sheath)

After analysis of Ātma from the point view of 3 bodies, now we try to analyse from another view point, which is 5 kośa. Both methods are talking about the same thing alone, so here the connection is shown:

5 Sheath 3 Bodies

Annamaya-kośa (food modified sheath) = Gross-body

Prānamaya-kośa (vital air sheath) = Subtle-body (5 vital air & 5 organs of action)

Manomaya-kośa (mind sheath) = Subtle-body (mind & 5 organs of perception)

Vijñanamaya-kośa (intellect sheath) = Subtle-body (intellect & 5 organs ofperception)

Ānandamaya-kośa (happiness sheath) = Causal-body with ahankara

Kośa means covering. It does not mean, to see the true nature of me Ātma, I need to remove them layer by layer. Ātma can not be covered. It is called covered only when Ātma committed mistakes, taking each level of experience to be itself.

When we understand that they are all manifestation of māyā sakti, they are just there as annamaya etc, not as kośa covering.

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