Annamaya kosha is the outer layer of material or physical being enveloping the inner self. Upanishads, which form the concluding part of Vedas, set out the reality of atman (self) and Brahman (supreme reality). The same reality is seen from the subjective side as atman and from the objective side as Brahman. Upanishads describe atman with reference to a series of sheaths termed koshas. The first
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