The more we let the "basic concept" ("I Am") take firm root the more it grows and finally takes on a manifest form. This basic concept is the "Primal Illusion" (MoolaMaya, the original illusion with the potential for attributes). When this Primal Illusion is made firm with determination it is called "Illusion with Attributes" (GunaMaya). The subtle elements and the subtle qualities are primal in nature, while the gross or inert elements come into existence later. If consciousness (collectively the mind, thoughts, intelligence, etc.) is subtle, the functioning too is subtle. As thoughts about the gross become determinedly more fixed, concepts continue increasing.

That which has come into existence initially has been termed the "Primal Illusion." This is the most subtle form of illusion, illusion without attributes. From this comes the "Illusion with Attributes" or Gunamaya, where the three qualities (gunas) of Raja, Tama, and Sattva, co-exist and intermingle in their respective proportions. From these arises the gross form of illusion or "Ignorance" (Avidya). This gross form of illusion is called "Avidyamaya.

The "Consciousness" which is the substance of the Primal Illusion is the fourth body, or the "Supracausal Body" (Knowledge, the "I Am" or "Turya" state). It is the Tamoguna quality (inertia, resistance) that makes us forget our "True Nature," while the Rajoguna quality (agitation, objective focus) makes us think of activity in the illusion. The "subtle" lies in the Sattvaguna (turning ones focus towards Reality). That which assumes all of these types of gross characteristics is the Avidyamaya.

It is not enough merely to know all of this intellectually. That is not the goal. To truly understand and realize "I Am Brahman" is what is all-important. All that is required is firm determination, and it is "right thought" that brings forth this determination.

"That" which is as spontaneous and natural as the sky, is our own nature, while Consciousness is in the form of concepts. This Consciousness has conceived infinite concepts. If the Lord conceives "Himself," He is Lord, and if He conceives the world, He appears to turn into an individual.

Having no memory indicates having no sorrow. It is said that it is the Lord, who enjoys pleasures. This simply means that if we concentrate on and understand ourselves fully, without giving any thought for anything objective, we are in the form of Bliss (Ananda).

It is when we start transacting with the objective world, that joys and sorrows come into being. The Lord is sitting alone in the shrine, devoid of joys and sorrows. When the Lord begins to focus on external objects, He seemingly turns into an individual. It is like when a man leaves his house and goes to serve others, he turns into a servant, similarly, when one turns into an individual, it's as if one's home has been abandoned. When you assume external objects to be true, you remain as an individual (Jiva), and when you start treating the objective world as untrue, and you are the Lord (Shiva).

- Shri Siddharameshwar Maharaj from a talk on Dasbodh (date not given)