That, the Godhead. (Glossary for the Vahinis)

Tat is the Paramatma, Tattva is the Jivatma, and both were the same, are the same, and will be so for ever. Prior to the pot, in the pot and after the pot, it was, is and will be mud.

Tat, that is the Godhead is Nityam, Eternal; even one accepts it. But, tattva, the individual too is Godhead; (Asi), it too is eternal, though it cannot be grasped so easily or so quickly. So Krishna elaborates this and says, ‘Arjuna! You too are as eternal as the Absolute. Seen apart from the limitations, the individual is the Universal. Prior to the appearance of the jewel there is just gold; and after the name form of the jewel has gone, the gold persists. The Atma persists in the same way, body or no body’. (GV, p. 25)