A significant difference between Hindu and Buddhist view is related to the concept of the soul. According to Hindu philosophy the soul or atman is eternal and indestructible. Buddhism says there is no soul and calls this concept No-Self or Annata. The Hindu texts refer to the soul as a particle of the Universal Consciousness that sojourns in the human body, departs from the body at the time of death and carries from one body to another the mental impressions, desires, attributes and karmic debt of its previous life.
To understand and perceive this truth of the True Self, or soul as a part of the Universal Consciousness, and affected by the thoughts and actions in our present life, is the real goal of life, and leads to freedom from the cycle of birth and rebirth. The Bhagavad Gita asserts this concept of reincarnation of the soul, "The soul, or atman, is indestructible and eternal. It neither slays not can it be slain. It is never born, never dies and after coming into existence never ceases to be. It is nitya (always), sasvatah (permanent) and purana (very ancient). It does not suffer and cannot be tainted. At the time of death it does not die, but leaves the body and enters into a new one. Weapons cannot pierce it, fire cannot burn it, water cannot moisten it and wind cannot dry it. It is impenetrable, incombustible, all pervading, stable and immobile. It is invisible, imperceptible and immutable."