are brahman

 
The indestructible, transcendental living entity is called Brahman, and his eternal nature is called the self.
The Supreme Lord said, The indestructible, transcendental living entity is called Brahman, and his eternal nature is called the self. Action pertaining to the development of these material bodies is called karma, or fruitive activities.    (More...)
Brahman is indestructible and eternally existing, and its constitution is not changed at any time. But beyond Brahman there is Parabrahman. Brahman refers to the living entity, and Parabrahman refers to the Supreme Personality of Godhead. The constitutional position of the living entity is different from the position he takes in the material world. In material consciousness, his nature is to try to be the lord of matter, but in spiritual (Krsna) consciousness, his position is to serve the Supreme. When the living entity is in material consciousness, he has to take on various bodies in the material world. That is called karma, or varied creation by the force of material consciousness.    (More...)

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