The “soul” (atman) is an eternal, transcendental, formless phenomenon, which is manifested through physical bodies repeatedly passing through eons of life cycles. According to Hindu philosophy, just as the physical body parts and intellect develop over many years of life, so the individual soul (jivatman), which is but a seed of the divine “paramatman”, too develops though eons of life cycles. The soul matures and progresses by cultivating spiritual virtues; these divine merits are deemed more worthy in Hindu philosophy than any physical or material asset. The evolutionary development thus exceeds much beyond one life cycle in Hindu theology.