Chapter four also suggests where atman physically dwells, which is that “spirit the size of a thumb, lives in the middle of one’s soul”. This imagery is repeated several times throughout the Upanishad highlighting its significance, the idea that atman, though small, lives in every human’s ego and personality.
Chapter four also describes the soul as “omnipresent”, an idea that is presented in the fig tree analogy that “its root is above, its branches below” “on it all the world’s rest”. This analogy suggests that atman or Brahman are existence, beyond them there is nothing. The concept that atman is everywhere is mentioned again in chapter four in “ whatever is here, that is there”, the “that” referring to atman. Therefore, the answer to where atman dwells is that it dwells in everyone and everything, it is reality.
Secondly, the Katha Upanishad answers what the nature of atman is. Essentially, the Upanishad could be said to promote the idea of monism. This is supported by the Soul being described as “constant” and “primal”, also “”not come from anywhere nor has it become anyone”, which clearly suggest that atman has no personality and is immortal. This view of the relationship between atman and Brahman is held by Shankara who believed atman and Brahman are the same, which is demonstrated in “when set free is truly free”. This suggests a realisation of the soul rather than a blissful uniting. However, in chapter six the Upanishad refers to the “discipline of uniting” which is ambiguous to whether the uniting is dual or non-dual. Also in chapter five, the wise are said to gain “eternal happiness ”in Moksha which is not possible unless Brahman and the Soul are separate.
The Katha Upanishad also focuses on the purity of the Soul. It is likened to “a flame without smoke”, a flame is pure heat, clean and sterilising, but the smoke it produces is dirty, impure and suffocating. By likening the Soul to the flame it is presenting the Soul as absolute purity, which links with the Soul not being “defiled by the evil in the world”. It is therefore constant and pure. In conclusion, the Soul is immortal and pure but is it questionable as to how the text presents the relationship between atman and Brahman.
Lastly, the Upanishad gives a lot of attention to how one becomes liberated. Firstly, it uses the Chariot Analogy to describe how the human body is like a Chariot. According to this parable, the way to Brahman is through Atman; the way to Atman is through control of the body, the senses, the mind, and the intellect. Each of these aspects of the person, including Atman itself, is likened to some part of the chariot. It is thus shown that Atman or the soul is what gives the body purpose and life, and that control of the mind and the senses results in a knowledge of the universal soul and, likewise, ultimate reality.
Secondly, the Upanishad suggests that through yoga, particularly Jaina yoga, liberation can also be achieved. Chapter six suggests this in that “above the mind is true being” or spiritual knowledge which can be found through Jaina yoga. This is also reflected in the last lines of the Upanishad “so may any other who knows this concerning the soul.” This is also supported by the emphasis put on that the Soul can not be known “by reasoning” or “be attained by instruction nor by intellectual ability nor by much learning.” This suggests that it is only spiritual knowledge, attained through Jaina yoga that can allow someone to know the “unknowable” Soul. There are also references to yoga generally in that “a certain wise person, however, seeking immortality, looking within saw the soul” and the layers of a human as suggested by the Chariot Analogy can also be seen as being removed by yoga.
Lastly, the Upanishad suggests that one can attain liberation through renouncing the physical world as it is Maya. “Sacrificing the impermanent” and “when every desire found in the human heart is liberated” suggest that it is only when one desires absolutely nothing, even to be liberated, that one can reach moksha. This also has implications that only Brahmans can be liberated as only they can be ascetics.
In conclusion, the Katha Upanishad suggests perhaps a dual concept of atman and Brahman. This dual conception, Brahman and Atman, is presented in the following way. Brahman can be located both in the physical, external world and also in the spiritual and inner world where it is present as atman, "universal spirit." Now every human being has an undying soul which, because of samsara, lasts through eternity from life to life. By understanding yourself, by coming to know one's own soul, one then arrives at the knowledge of Atman itself; the key to understanding the nature of the one unitary principle of the universe is to see one's self as identical with that principle: "tat svam asi": That (Atman) is what you are, Svetaketu. (Chandogya Upanishad VI.8.4ff.)
