ÃÂtman-Brahman is a cornerstone idea in Hindu religions, texts, and philosophies that ÃÂtman (innermost self or essence) and Brahman (unchanging and eternal ultimate reality) are one and the same, or simultaneously different and non-different. This ÃÂtman-Brahman synthesis is central to the Upanishads and various other traditions, such as Advaita Vedanta.
In the Upanishads, Brahman is either identical to ÃÂtman or a part of Brahman without being identical to it. Other perspectives include dualistic and nondualistic interpretations of ÃÂtman-Brahman. Among the non-dualistic interpretations is Advaita Vedanta, which believes that Brahman is divine and identical to ÃÂtman, as well as nirguna (without attributes), eternal, love, "being-consciousness-bliss".
The ÃÂtman-Brahman synthesis is rejected by nÃÂstika traditions, such as Buddhism and Jainism, which reject the existence of a universal, unchanging ÃÂtman.