The Vedas distinguish three entities – thesea, the wave and the foam. The sea is the Kootastha, the Unchanging Base the Omniself, the Paramatma. The wave that emerges from it and merges in it is the Jivatma (the particularised, individualised form of the Paramatma) and the foam that forms on the crest of the wave and dissolves in it is the Dehatma (the Body Consciousness, producing the illusion of distinction from both wave and sea, though essentially it too is the sea).(SSS Vol.11, pp. 219-220)