Vaisesika Sūtras
4.2 Summary
Why Ātman is beyond three fold body, senses and perception, and beyond the five elements?
The effectual substance beginning with earth is again threefold, denoted by body, senses, and objects of perception. The conjunction between the visible and the invisible is not perceptible; hence, Ātman combined with five elements does not come to light. Also, due to the non-manifestation within qualities. The Ātman is not of the threefold body, senses, and objects of perception.
But conjunction at particle level is not refuted.
Therein the body of the Ātman, is of two types: womb-born and not womb-born.
Because of indeterminacy in direction and location, and due to particularity of dharma, and due to the absence of specific naming, designation of the Ātman is beginningless. Also, because there are Ātmans not born of a womb and based on the indication of Vedic scriptures.

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ॐ असतो मा सद्गमय। तमसो मा ज्योतिर्गमय। मृत्योर्माऽमृतं गमय। ॐ शान्ति: शान्ति: शान्ति: ॥ - बृहदारण्यकोपनिषद् 1.3.28
"Ōm! Lead me from the unreal to the real, from darkness to light, and from death to immortality. Let there be peace, peace, and peace. Ōm!" - Brihadaranyaka Upanishad 1.3.28

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