As per advaita, all the souls are reflections of same Higher Self/Brahman/Paramatman/God.
Tree of Jiva and Atman
The Rig Veda samhita 1.164.20-22, Mundaka Upanishad 3.1.1-2, and Svetasvatara Upanisad 4.6-7, speak of two birds, one perched on the branch of the tree, which signifies the body, and eating its fruit, the other merely watching.
Rig Veda samhita says:
1.164.20 Two birds associated together, and mutual friends, take refuge in the same tree; one of them eats the sweet fig; the other
abstaining from food, merely looks on.
1.164.21 Where the smooth-gliding rays, cognizant, distil the perpetual portion of water; there has the Lord and steadfast protector
all beings accepted me, though immature in wisdom.
1.164.22 In the tree into which the smooth-gliding rays feeders on the sweet, enters, and again bring forth light over all, they have called
the fruit sweet, but he partakes not of it who knows not the protector
of the universe.
The first bird represents a Jiva, or individual self, or soul. She has a female nature, being a shakti, an energy of God. When the jiva becomes distracted by the fruits (signifying sensual pleasure), she momentarily forgets her lord and lover and tries to enjoy the fruit independently of him. This separating forgetfulness is maha-maya, or enthrallment, spiritual death, and constitutes the fall of the jiva into the world of material birth, death, disease and old age.
The second bird is the Paramatman, an aspect of God who accompanies every living being in the heart while she remains in the material world. He is the support of all beings and is beyond sensual pleasure.
There are only 2 things in spiritual vocab, static masculine spirit/Akasha/ space and dynamic matter/Prana/mind. When the soul identifies itself with matter/mind and body and its ego, it is called feminine Jivatma/Shakti but when the same soul identifies itself with the Higher Self/Brahman and calling world to be a dream, it is masculine Paramatman/Shiva. Hence, some Samkhya Yogis, Advaita Gyanis like Kapil, Buddha identifying themselves with higher bird and one with Brahman denies existence of God while Dvaita Bhakts who identify themselves with lower bird describe God for God can be only seen from divisible feminine material realm not from the formless One masculine realm.
In the beginning this was Self alone, in the shape of a person
(Purusha). He looking around saw nothing but his Self (Atman). He first
said, "This is I", therefore he became I/Aham by name. — Brihadaranyaka
Na Tasya Pratima Asti - He has no image - Yajur Veda 32.3
Just like your soul, mind, intellect and ego are formless as this is the part of your consciousness, so is the masculine aspect of cosmic consciousness Brahman is also imageless and formless like infinite space.
The one that is formless is masculine and one that takes form in the form of earth and infinite living beings is feminine, hence God is worshipped in pair like Shiva-Shakti, Vishu-Laxmi, Purush-Prakriti. The entire creation is running on duality that is Day-Night, Male-Female, Kshetrgya-Kshetra, Seer-Seen, Right-Left, Sun-Moon, 2 eyes, 2 legs, 2 hands etc., to teach this thing.
Ramakrishna Paramhans regarded the Supreme Being to be both Personal and Impersonal, active and inactive:
When I think of the Supreme Being as inactive - neither creating nor
preserving nor destroying - I call Him Brahman or Purusha, the
Impersonal God. When I think of Him as active - creating, preserving
and destroying - I call Him Sakti or Maya or Prakriti, the Personal
God. But the distinction between them does not mean a difference. The
Personal and Impersonal are the same thing, like milk and its
whiteness, the diamond and its lustre, the snake and its wriggling
motion. It is impossible to conceive of the one without the other. The
Divine Mother and Brahman are one.
Formless cant be understood without a form and divisions like mind and intellect and shapes etc., hence the creation are created as a teaching area for all the souls based on their individual Karmas, that are reflections of Brahman. But most souls forget their real self i.e. soul and start believing their temporary body and its ego to be eternal especially in Kaliyuga, i.e. current age, hence miseries of old age, diseases and death.
Corinthians 4:18 So we fix our eyes not on what is seen, but on what
is unseen, since what is seen is temporary, but what is unseen is
Avadhut Geeta explaining the state achieved after Moksha which is called the state of Jivanmukta
[1.31] When the pot is broken, the space within it is absorbed in the
infinite space and becomes undifferentiated. When the mind becomes
pure, I do not perceive any difference between the mind and the
- As the Akãsa of the pot is absorbed in the Mahãkãsa when the pot is broken, so also the ignorance bound Jîvãtman is absorbed in the
Paramãtman when ignorance is destroyed.
- He who has been able to acquire the knowledge of the Tattvas that the Jîvãtman is absorbed in the Paramãtman, even as the Akãsa of
the Pot is absorbed in the Mahãkãsa, becomes undoubtedly free from the
chain of ignorance, and goes into the sphere of the Light of Supreme
Knowledge and Wisdom.