Jiva
The best way to understand this question is from the Gita. You know that Atman is eternal, always was there, is currently present and will be in the future. Atman is thus timeless and also spaceless. Upanishadic verses like this one describe this अणोर् - अणीयान् महतो महीयान् आत्मा गुहायां निहितोस्य जन्तोः Katha 1.2.20 Smaller than the atom, and yet larger than the largest, the Atman is hidden within beings. On the other hand, Shri Krishna says this about Jiva. अपरेयमितस्त्वन्यां प्रकृतिं विद्धि मे पराम् जीवभूतां महाबाहो ययेदं धार्यते जगत्। 7.5 O mighty armed, this is aparaa prakriti, but besides that know My paraa prakriti, which is jiva-bhutaa (jiva-fied) , and by whom this creation is held. Paraa prakriti is Divine Mother. Aparaa prakriti is nature in the eight-fold primeval forms. Prakriti is nature as we see her. Since Divine Mother holds the creation ( यया इदं धार्यते जगत् ), she is called jagat-dhaatri, and this is one of the forms of Divine Mother...