We are the Atman, the immortal Consciousness beyond and unattached by the three bodies which are an expression of Atman. This Atman is Brahman, (the absolute Consciousness). Brahman plus Maya is the Universal Being or God, Brahman plus the three bodies is a human being and in this case we call Brahman as Atman. ~ Atman Nityananda
Follows an extract of Swami Sivananda book Moksha Gita
Brahman is distinct from the gross, subtle and causal bodies. He is the soul of all. He is the Inner Ruler of all. He is eternally free. He is without action, and without motion.
The three bodies are the layers of unconsciousness that envelop the Light of the glorious Self.
The causal body is the immediate and the subtlest and hence the most powerful of the layers of ignorance. It is the state of forgetfulness of the Self, where there is darkness and blindness of the soul, and the soul is left there in a state of unconsciousness of the absolute nature of itself.
The second sheath, the subtle body, is the intensified form of the first, where there is distraction in addition to the ignorance of the causal sheath, a presentation of untruth over and above the forgetfulness of the Reality.
The third, the physical body, is the grossest materialisation of the imaginative consciousness where it is thickened to flesh and bone and is completely cut off from the rest of existence. The individual hypnotises itself through intense imagination into the belief that this distinguished body is its essential nature and suffers the acute pangs of separation from Truth.
Life on earth is only this drama of the misery of the individual egos.
But Brahman is untouched by imaginative separateness.
It is the Substratum of all phenomenal play and the world-orbs roll in it like bubbles in the vast ocean.
It is the Inner Controller of all changing individuals and rests in its eternal repose indifferent to the shadowy appearance of universes and individuals.
It is eternally free and can be bound by none, not even by motion and action, for motion and action are directed towards an unattained goal, but Brahman has no goal to attain and so no purpose to move and act. It is the majesty of Self-sufficiency, Perfection and utter Truth, beyond which there is nothing.
It is the Be-all and End-all of everything. When that is attained, everything is attained.