Sūkṣma Śarīra — The Subtle Body
Sūkṣma Śarīra (Sanskrit: sūkṣma = subtle/fine + śarīra = body; 'subtle body') is the imperceptible, non-physical body that carries the jīvātmā's karma, vāsanā (impressions), and saṃskāra (tendencies) across multiple births. Unlike the gross body (sthūla śarīra) which is discarded at death, the sūkṣma śarīra persists.
Composition: The sūkṣma śarīra consists of the five tanmātrās (subtle sense-potentials), the manas, buddhi, ahaṅkāra, the five jñānendriyas (subtle), and the five prāṇas (vital breaths) — all in their subtle, unmanifest form.
Its Role in Transmigration: At death, the jīvātmā leaves the gross body but retains the sūkṣma śarīra. This subtle body — with all its embedded karma, impressions, and tendencies — moves to take a new gross body suited to the next life. 'The subtle body is the luggage the soul carries through all its journeys.'
Liberation and the Subtle Body: At the moment of liberation (mokṣa), when the soul crosses the Virajā river on its way to Paramapadham, even the sūkṣma śarīra is shed — the soul arrives at Paramapadham in its pure, unencumbered essential nature, receiving a divine body from Bhagavān.