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How did the meanings of atman develop from breath and vital essence to the inner self?

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Indian philosophy In the Bhagavad Gita Arjuna and the Hindu deity Krishna, who also serves as Arjuna's charioteer (as depicted in this 17th-century illustration), engaging in a philosophical dialogue.

In Indian philosophy, the concept of atman underwent a significant evolution from its early usage to its mature philosophical definition in the Upanishads.

Originally, the term atman referred to the breath, the vital essence, or even the physical body. As philosophical inquiry deepened, thinkers began to distinguish between various layers of the self, viewing the bodily, vital, and thinking aspects as mere "sheaths" (koshas) that cover the true, eternal core of a person.12

This development culminated in the identification of the atman as the innermost self, which is not only the core of the individual but is also identical to brahman—the Absolute Reality underlying the entire universe. Through this process, the concept was universalized: the atman was recognized as the innermost self in all beings, transcending the limitations of the physical body and the individual ego. This transition transformed atman from a simple term for vital breath into a profound metaphysical principle representing the eternal, conscious core of existence.31