"Jivatma is the soul but Atma is the Spirit. ...
Jivatma is the soul. Means with these five elements. And these five elements give you your own identity, your own character, your own particularities etc. These five elements, the way they are placed in you. That's the causal element, the causal of the elements that are within you. Then these causals act on the chakras and through the chakras these causals act on the other ...on the grosser side. So from the subtle to the subtler to the ...you can say the subtlest. The subtlest we can say is the Spirit, supposing. Then the subtler is the soul. And the subtle you have the chakras. And the gross is the body.
The Spirit and the causal put together is the Soul. You see, like a mirror and its reflection on it. Both put together is the Soul. The causal of the five elements and the Spirit put together make the soul. Now the vibrations that we feel are the reflection of the light of the Spirit. The Spirit does not vibrate. It does not vibrate. It is those elements, they vibrate."
(H.H.Shri Mataji Nirmala Devi, Informal Talk, Volterra, Italy, 25/07/86)