Matter & Atma

Matter as we know it can be neither created nor destroyed, only converted. All we can see, measure, and know shows us that matter and energy have always existed. Only the form changes

It's the same concept for Atma ....we cannot create or destroy it...it just change the form in which it lies.

Like for a science student researching on matter - air , water, computer, people are all a combination of matter & energy.

For a spiritual seeker they all are a form of Gods manifestations!