The supreme Atma (Paramatma), which is unattached and free from embodiment, has taken up a body and becomes a person. Viewed in gross terms, the body is a material encasement formed out of the food consumed (Annamaya kosha). Within this sheath, there lies the subtle sheath of vital airs (prana), the mental sheath, the sheath of the intellect, and the innermost sheath of all, the sheath of bliss (anandamaya kosha). (Sutra Vahini, p. 35)