Paramātmā as the Inner Lord
Paramātmā (Sanskrit: परमात्मा — from parama (supreme) + ātmā (soul)) is one of the key names/aspects of Brahman — emphasizing the Lord's nature as the supreme soul who pervades all individual souls (jīvātmās). Where Īśvara emphasizes sovereignty and Brahman emphasizes ultimate reality, Paramātmā emphasizes the Lord's intimate inner presence.
Paramātmā and Jīvātmā
Viśiṣṭādvaita does not treat Jīvātmā, Paramātmā, and Brahman as three levels that ultimately denote one identical self. The individual jīvātmās are real, eternal, finite conscious selves; Paramātmā is the one supreme, all-pervading inner controller who indwells them without becoming identical with them. In this context Brahman and Paramātmā designate Śrīman Nārāyaṇa under different emphases, while the jīvātmās remain eternally distinct and wholly dependent on Him.
The Bhagavad Gīṭā on Paramātmā
The Gīṭā's 13th chapter, which describes the Kṣetra (body) and Kṣetrajña (knower of the body), establishes Paramātmā as the supreme Kṣetrajña — distinct from and witnessing over all individual jīvātmās in all bodies. This Paramātmā is Śrīman Nārāyaṇa present as the silent witness and director within every being.
Practical Significance
The understanding of Paramātmā as the true inner self within all beings is the basis for the Śrī Vaiṣṇava teaching of compassion toward all: 'All beings contain the Lord within them — to harm them is to harm the Lord's own dwelling.' This insight grounds the prapanna's service attitude toward all creation.