
The Lens of Brahman: The Formless Outside View
This exploration is written via the lens of Brahman with a little help from the lens of Atman.
To understand what this means, we must first distinguish between the two primary perspectives through which Reality is perceived: the lens of Atman and the lens of Brahman.
In ancient wisdom, Brahman is the name given to Primordial Formless Energy—the infinite, unmanifest ground of all existence. Atman is the name given to Energy-in-Formation—pure energy appearing within form as the inner witnessing observer.
They are identical in essence, yet distinct in perspective:
- The Lens of Atman: The view from the inside. It is the perspective of the individual witness located within form. Because it operates through form, identification via Atman is inherently limited.
- The Lens of Brahman: The view from the outside. It is the limitless, non-dual perspective of the Formless Source. When identification shifts to Brahman, all boundaries dissolve into infinite, limitless Being.
As the Upanishads declare in the Great Statement (Mahavakya), Tat Tvam Asi (“Thou Art That”): Atman and Brahman are one and the same. They are like a single drop of water compared to the vast ocean, or the empty space inside a clay jar compared to the boundless sky outside. Writing from the lens of Brahman means stepping outside the fragile clay jar to speak from the boundless sky.
Being Understanding as ‘The Absence of Absence’ vs. The Illusion of Maya
Understanding reality cannot occur solely through the intellect. There is a sharp distinction between Intellectual Understanding and Being Understanding (Knowing via Being):
- Intellectual Understanding (The Limited View): This is the view from the inside—the Atman lens operating through the mind. It collects data, applies categories, and creates mental models. However, intellectual knowledge belongs to the realm of measurement where no matter how much is known, more can always be added.
- The Experiential Error of Maya: Intellectual understanding operates within Maya. While often translated as “illusion,” Maya more accurately means “to measure”. Maya is the experiential error of superimposing mental concepts onto direct experience—exemplified by mistaking a coiled rope for a dangerous snake in dim light. Under the influence of Maya, the ego mistakenly derives its identity from the content and activity of the mind, trapping itself inside temporary thoughts, labels, and emotional states.
- Being Understanding (The Absence of Absence): Being Understanding is the limitless view from the outside—the lens of Brahman. It is characterized by “The Absence of Absence”.
When information is processed intellectually, it remains a set of concepts. True realization occurs when the conceptual scaffolding is allowed to fall away until it is completely absent, yet the realization remains fully lived.
“The Absence of Absence” describes the state where even the theoretical concept of “Intellectual Understanding” is absent. The chattering mind falls completely silent, and truth is known simply by being it.
Breathing: The Four-Part Building Block of Creation
The ancient sages declared that all the secrets are in the breath, noting that the word spirit literally means “to breathe”. Breath is the foundational bridge connecting the physical body to the mind.
Breathing is not merely a biological necessity; a four-part cycle of breathing is the basic building block of all creation—governing everything that is a thing, as well as the unmanifest “no thing” upon which all things depend for their existence.
Every expression of energy throughout the cosmos follows this four-stage rhythm:
- Flow into Form (Inhalation): The coalescence of energy entering physical manifestation.
- Abiding in Form (Pause/Hold): Energy-in-formation sustaining the material world.
- Flow out of Form (Exhalation): The release of that which is known and the dissolution of structure.
- Rest in Potential (Silence): Dissolving into unmanifest potential to prepare for the next cycle.
Emergent Properties: How Breath Creates Space and Time
A central revelation of universal respiration is that Space and Time are not static background containers, but emergent properties generated by breath.
- How Breath Creates Space: The dynamic movement of energy flowing into form, abiding, and flowing out creates physical volume. This is analogous to blowing up a balloon: as air flows into the balloon, it expands, directly generating space.
- How Breath Measures Time: Time is simply the description and measurement of that flow and expansion. Without the continuous four-part cycle of energy shifting into and out of form, there is no flow to measure—and thus, time itself ceases to exist.

The Correspondence of Om, Consciousness, Elements, and Koshas can be depicted in a table.
Because the four-part breath cycle is the universal blueprint, it maps seamlessly across metaphysical, physical, and psychological dimensions:
The Four-Part Universal Architecture
| Breath Phase | Sound of Om | State of Consciousness | Matter Element | Survival Limit |
|---|---|---|---|---|
| Inhalation | ‘A’ | Waking (Jagrat) | Earth (Solid) | 40 days – 2 months |
| Pause / Hold | ‘U’ | Dream (Svapna) | Water (Liquid) | 1 week – 10 days |
| Exhalation | ‘M’ | Deep Sleep (Sushupti) | Air (Gas) | A few minutes |
| Silence After | Silence (Turiya) | The Fourth (Turiya) | Fire (Plasma) | Immediate cutoff (No life) |
Sounding Om is a conscious four-part breathing exercise:
A. The Sacred Sound of Om (AUM)
- ‘A’ (Inhalation): The coalescence of energy and flow into physical form.
- ‘U’ (Pause/Hold): Energy-in-formation representing the manifest material world.
- ‘M’ (Exhalation): Flow out of form and the release of that which is known.
- Silence after Om: spiritual realm—pure formless energy [further explained below].
B. Levels of Consciousness (Māṇḍūkya Upaniṣad)
The four phases of Om correspond directly to the states of human consciousness:
- ‘A’ / Waking Consciousness (Jagrat): Focused outward on sensory objects and physical interaction.
- ‘U’ / Dream Consciousness (Svapna): Focused inward on mental impressions and subtle objects.
- ‘M’ / Deep Sleep (Sushupti): Undifferentiated awareness free from dreams, desire, or egoic noise.
- Silence / Turiya (“The Fourth”): Turiya is said to be the ‘Fourth’ relative to the other three, yet it is not truly the fourth. It is like a point is space that has location, yet no dimensions. It is in the realm of form and when it as Silence is experiential, it is a means of Being without being caught up in its content.
C. The Elements, States of Matter and Senses
The physical elements are not separate substances, but progressive degrees of solidification of the single Ultimate Element (Energy). They mirror the four states of matter and demonstrate how subtle elements are more immediately essential to sustaining life:
- Solid-Earth (Solid Food): Absorbed through digestion; survival limit is 40 days to 2 months.
- Liquid-Water (Water): Absorbed through internal pathways; survival limit is 1 week to 10 days.
- Gas-Air (Oxygen): Inhaled through lungs; survival limit is a matter of minutes.
- Plasma-Fire (Solar Heat & Energy): Absorbed as sunlight, heat, and vitamin D; life cannot exist at all without fire energy.
These state transitions are regulated by thermal dynamics: adding heat transforms matter upward from solid to plasma, while removing heat condenses it back into solid earth—illustrated in nature by an iceberg (ice, sea, vapour, clouds) or a volcano (solid lava, liquid lava, gases, fire).
D. The Five [Four see note below] Koshas (Nesting Sheaths)
The human form is encased in five nesting layers (koshas):
- Annamaya Kosha: The physical Food Sheath.
- Pranamaya Kosha: The Energy/Breath Sheath (prana).
- Manomaya Kosha: The Mental Sheath (sensory processing and emotions).
- Vijnanamaya Kosha: The Wisdom Sheath (intellect and ego witness).
- Anandamaya Kosha: The Bliss Sheath.
The Shift in Perspective: When viewed through Intellectual Understanding, the Anandamaya Kosha is categorized as the “innermost Bliss Body”—described as “the closest veil to pure Brahman”. But when viewed through Being Understanding (the lens of Brahman), the veil drops entirely, and the Anandamaya Kosha is realized as Limitless Brahman itself.
Note that the Being Understanding view of the koshas sees them nested dolls labelled in the opposing direction such that the innermost sheath is the Annamaya Kosha, the Food Body, which corresponds to the degrees of solidification of the elements where the most dense element is the earth element, and the outermost [limitless] sheath is the Anandamaya Kosha, which as already stated is Limitless Brahman Itself.
Thus the koshas are listed as follows:
Anandamaya Kosha: Limitless Formless Source called Brahman – the Ultimate Element
- Vijnanamaya Kosha: The Wisdom Sheath (intellect and ego witness). [Fire Element]
- Manomaya Kosha: The Mental Sheath (sensory processing and emotions). [Air Element]
- Pranamaya Kosha: The Energy/Breath Sheath (prana). [Water Element]
- Annamaya Kosha: The physical Food Sheath [Earth Element]
Correspondence of Elements and Physical Sence Doors
| Element | Sense | Physical Sense Door |
| Ultimate Element | Sound (Silence in Form) | Ear |
| Fire | Sight | Eyes |
| Air | Touch | Skin |
| Water | Taste | Tongue |
| Earth | Smell | Nose |
This alignment connects the progressive degrees of solidification of the Ultimate Element (from pure sound/silence down to solid earth) with the physical gateways through which perception interacts with form.
Experiential Silence: Beyond the Label
Special attention must be given to Silence.
When approached through Intellectual Understanding, “Silence” is treated as a concept, a category, or a mere pause between sounds. This intellectual labeling keeps silence trapped within the realm of knowledge and Maya.
Experientially, Silence is known only via Being Understanding—by being it.
In The Absence of Absence, even the mental label “Silence” falls away. There is no observer standing apart to say “I am experiencing silence”. The noisy layers of the ego dissolve, the mind becomes completely quiet, and what remains is the unmanifest “no thing”—pure, formless energy, the true nature of being, and the limitless reality of Brahman.
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