The Atman

When the body decays and dies, the atman is intact. The atman has no sense of sin, old age, death, sorrow, hunger or thirst. A king rules over his subjects. Like that , a person who does not know about the atman, is ruled over by the desire to savour the fruits of his action. Those who do not know about the atman during life, continue to be in bondage in the after-life. But those who know about the atman during life, become free in the after-life. 

The atman is like a bridge; it holds the worlds together. The atman knows no night or day, it knows not old age, death, misery, sorrow, righteousness and evil. Sins cannot touch the atman. 

Cycle of Birth and Death

"A drop of water runs off a lotus leaf and cannot cling to it. In that fashion, sin does not taint one who knows about the brahman. The immortal brahman graints freedom from fire and he is in the pupils of the eyes. He who knows this, ensures his own welfare. The brahman is the one presides over all good deeds. The brahman is the radiant one and he grants radiance to others. A person who attains this knowledge becomes like the gods. Such learned ones are freed the cycle of birth and death."