Atman
In the Samkhya school of philosophy, the concept of atman is distinct from the soul (cite: edge_020695). According to the Samkhya perspective, there is a real difference among souls, as stated in the Svetasvatara Upanishad (cite: edge_020695). This distinction suggests that the atman and soul are not considered the same entity in Samkhya philosophy (cite: edge_020695). The Samkhya school upholds this difference, as noted in the Svetasvatara Upanishad (cite: edge_020695).