Hindu metaphysics is defined by western scholars as Transcendental Monism, a philosophical term which simply means the Oneness of everything, its indivisibility and grand unity. This is not Monotheism or the belief in a one and exclusive God without a second but indeed the oneness of both creator and creation. In other words, God is omnipresent and ubiquitous and the divine essence infiltrates every atom and particle of creation

. This divinity is present not merely at the spiritual plane but equally on the material and physical levels. Matter and Spirit are integrally conjoined and inseperable. The divine is thus universally present both as matter and spirit. Matter and Spirit, two facets of the Universal Essence or God, are not only inseperable and united but also exhibit attraction for one another by being in a state of perpetual interaction. While the material aspect is manifest, finite and perishable and recycled from creation to creation, the spiritual aspect is infinite, imperishable, constant and eternal.

Matter is passionately attracted to the presence of spirit and spirit never leaves matter alone either, probing, infiltrating and combining with it.

The Oneness of the pristine Universal Essence becomes disturbed when an introspective, self consciousness stirs within it, as if it asked ‘who am I’ or again it asserted ’I am’. This ‘I am’ sounds like Aum the Hindu symbol of the sacred, the first primal sound resounding across the universe. This moment of acute self consciousness translates into what one may call the Big Bang of creation. At that moment the ‘Unity’ becomes splintered like our physical identity does in a dream. At that moment a tidal wave arises in the great Spirit’s oceanic Oneness and with the wave, uncountable millions of drops are thrown up in a cosmic splash seperating and rising up as sprays. The drops in the air are still parts of the ocean though apparently seperated by the creative force of the tidal wave of the self conscious assertion of ‘I Am’ and destined to fall back before long, back into the ocean, to resume their unity with it.

The figurative analogy of the ocean and the drops is employed repeatedly in Hindu thought to illustrate the complex metaphysical reality of the Universal Essence and its relationship to the  soul incarnate.. The seperated drops poised in the air momentarily, before they fall back into the ocean of the Universal Essence are the freshly generated souls. Thus we understand the origin of the soul.