What is Soul or Atma?

Shrii Shrii A’nandamu’rti answers the question, “What is Soul”, in many places, one of those places is in the text ” A’nanda Sutram”, Chapter 2, Sutra 8 (2-8). He states in sanskrit:

Vis’aya purus’a’vabha’shah jiiva’tma’

The reflection of Consciousness in the unit object is known as “jiiva’tma'”, the unit soul.

Purport: In spiritual parlance Soul is one. In
whatever conditions the mind be–manifest (e.g.
in animate beings and plants) or unmanifest, e.g., in
inanimate earth, Iron, etc.), the Soul or Atma goes on
reflecting itself on it and its objects, the crude objects.
The reflection of the Soul on the mind is called Jiivatma and
in that case the Reflector-soul is called Paramatma (Supreme
Soul) or Pratyagatma (Pratiipamvipariitam aincati vija nati
iti pratyak). The Reflected soul or Jiivatma may also be
called Anu-caetanya (microcosmic consciousness). Similarly
we may call Paramatma by the name of Bhuma Caetanya
(Macrocosmic Consciousness). The totality of microcosms is
Macrocosm. In a way this assertion is true, because every
mind of crude entity is holding the Supreme Spirit according
to its individual capacity. Their collective capacity is
indeed the capacity of the Macrocos mic Mind. The Paramatma
or the Supreme Soul is the Ultimate Knower of the
Macrocosmic Mind and that is why Paramatma is called Cosmic