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This is God. The merging of the soul with the Supreme Soul means that the soul, becoming free from karma, realizes its Supreme Soul nature and becomes permeated with the Supreme Soul. The soul is a part of the Supreme Soul, which means, from the perspective of karma-shastra, that the soul possesses all knowledge and skills, but it is only a fraction of the complete, yet veiled (covered) consciousness-moonlight. When the veil of karma is removed, consciousness manifests in its fullness. This should be understood as the attainment of God-consciousness or Godhood.
To consider oneself as the body, wealth, possessions, etc., i.e., to identify with the non-self, is an external perspective. Karma-shastra teaches to abandon this false belief by realizing the true nature of the soul. Even though those whose karmic impressions are solely focused on the external self may not find the teachings of karma-shastra appealing, it does not diminish its truth.
Karma-shastra reveals the distinction between the body and the soul, dispelling the illusion of their oneness, and brings forth the knowledge of this distinction, the wisdom of discrimination. At this point, the inner vision opens up. Through this inner vision, one sees the Supreme Soul nature within oneself. To fully experience this Supreme Soul nature is to become Shiva (Brahman). Karma-shastra has taken upon itself the task of revealing this Brahman alone. Because it aims to guide the soul from the illusion of oneness to the realization of distinction, towards the higher state of natural non-dual knowledge. At the same time, the main subject matter of yoga-shastra is also found within it. Therefore, it is clear that karma-shastra is a mine of various spiritual and philosophical ideas. This is its significance.
Karma has the closest connection with the body and the soul. Karma-shastra describes the impure state of the soul, its causes, etc., before it becomes pure and free from karma. In its impure state, the soul has a body, senses, etc. Therefore, these are also described in karma-shastra in their respective places. While the elements of body formation, its gross and subtle forms, its growth and decay, etc., are discussed in physiology, and in fact, this is the domain of physiology,