Purusa means God or Krishna. Atma, there is Paramatma and jivatma. Both are atma because they are spiritual, but the living entities are called jivatma. Jivatma means the small particle of atma which has tendency to fall down in the material atmosphere. He is called jivatma. And Atma or Super soul, Who never falls in material contamination, is called Paramatma or Super soul. And because He does not fall under material illusion, His another name is Achyuta — Achyuta means never fallen.
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