All beings are made up of these. But the Entity, Imperceptible and Invisible and Formless, known as the Spirit or Soul, supports the other from within. This soul is Indestructible, deathless and known as Akhyara. This is constant, unchangeable, not influenced by time and space, hence known as Kutastha or Kutastha Chaitanya. Imperceptible, Immortal, Pure Consciousness.