The Sruthis declare that Brahman is Ananda-swaroop, of the Nature of Ananda or Supreme Bliss. Elaborating on the Atma, they mention the sheaths which treasure it - the Food sheath (Annamaya), the Vital Air sheath (Pranamaya kosa), the Mental sheath (Manomaya kosa), the Intellectual sheath (Vijnanamaya kosa), in that series. After these four, the innermost sheath is the Bliss sheath (Ananda maya kosa). All these are in Brahman and so, it is proper to conclude that Brahman is inherently Ananda. Each of these kosas is subtler (sukshma) than the other, the subtlest being the fifth, the Anandamaya. The Pranamaya is subtler than the Annamaya, the Manomaya subtler than the Pranamaya, the Vijnanamaya subtler than Manomaya and the Anandamaya subtler than the Vijnana maya. Therefore, all these can be taken to be the 'body' or 'upadhi' of Brahman.

The Food sheath or the Food Coat is a gross covering, which protects the coating that is less gross, namely, the Vital Air one. The Vital airs re nurtured and directed by the less gross Mental sheath. The Manomaya kosa controls the Pranas, which regulate and operate the physical and sensory instruments. So, it is much more powerful than the Breath or Prana. Subtler than this sheath is Vijnanamaya. It is ever engaged in discriminating between the temporary and the permanent, the Anithya and the Nithya. It is very close to the experience of Ananda. In fact, it helps to evoke that experience, which is the awareness of Brahman itself.

In order to guard the body against disease we wear different varieties of clothes - first a banian, then a shirt, after that a coat, and over the coat, a shawl. When we have to observe the heart, the shawl has to be laid aside. Then, the coat must be taken off. The shirt also has to be removed. It is only when the banian too is pulled out that the heart can be examined. Similarly, one has to eliminate the Annamaya, Pranamaya, Manomaya and Vijnanamaya sheaths or upadhis in order to be intimately aware of the Supreme Atma or Brahman which is Ananda itself. The journey known as 'life' is but a pilgrimage from the Annamaya (the food plane of matter) to the Anandamaya (the blissful spiritual plane). This is the goal, the end. The Sutra conveys to us this truth. Param Atma, the Supreme Soul, is essentially of Ananda nature.

There are some who do not agree with this conclusion. They posit the jivatma or the individualised soul, not as Ananda, but, as Vijnana, the discriminating faculty of the Intellect. That is to say, Brahman is effulgence, in Its own right; it needs no external source of light. It is established in Its own splendour. Others declare that Para-sakthi (Supreme Energy) is the entity known as Anandamaya or Param-Atma and this Entity is also designated as Para-aakaasa, Supreme Space. However, these are theories arising out of different thought processes of people in different planes.