Atma is the final step and there is no possibility of having another basis for the Atma. Atma as the final step is Brahman itself. When we regard that for all creations, Prajapati, is the basis, for Prajapati who represents all the material aspects of the world, Brahman becomes the basis. As the rays spread out from Brahman, we should recognise Brahman as the basis for everything. (SSB 1974, p.70)

The basis for the entire world is Prema of the Lord. Even if one is able to get by heart the essence of all Vedas and even if one is able to compose poetry in a very attractive manner, yet if that person does not have a purified heart, he is a useless person. (SSB 1976, p. 97)

Have faith in the knowledge that the indwelling divinity, the self-effulgent Atma, is the basis of every happiness and joy will ever be able to experience in the world. People are suffering immensely because of their erroneous belief that the joys of the senses and the delights of worldly objects are real and will last; but these are only temporary and cannot last. People have not inquired to find out what is the basis for the joys associated with the sense objects and all the luxuries of the world. (DBG, 1988, p. 144)

The Bharatiyas knows that Divine Will is the basis of every thing. Religious principles have to be practised and their validity experienced. Listening to their exposition is of no use. (BS, p. 17)