Ātman (Sanskrit: आत्मन्) or Atta (Pāli) literally means "self", but is sometimes translated as "soul" or "ego". The word derives from the Indo-European root *ēt-men (breath) and is cognate with Old English æthm and German atem. In Buddhism, the belief in the existence of an unchanging ātman is the prime consequence of ignorance, which is itself the cause of all misery and the foundation of saṃsāra. The early scriptures do, however, see an enlightened being as one whose changing, empirical self is highly developed. In contradistinction to this, the Theravada Dhammakaya Movement of Thailand teaches the Reality of a True Self, which it equates with Nirvana.

Some Mahayana Buddhist sutras and tantras present other Buddhist teachings with positive language by strongly insisting upon the ultimate reality of the atman when it is equated with each being's 'essential nature of mind' (Dalai Lama - see relevant section below) or inborn potential to become, and future status as, a Buddha (Tathagatagarbha doctrine).

The need for Buddhists to understand ātman

Śāntideva (an 8th-century Indian Buddhist philosopher and practitioner) informs us that in order to be able to deny something, we first of all need to know what it is that we are denying.

Without contacting the entity that is imputed You will not apprehend the absence of that entity

—Bodhicaryāvatāra