Nothing is Spirit which can be the object of consciousness. To one possessed of right discrimination, the Spirit is the subject of knowledge. This right discrimination of Spirit and Not-spirit is set forth in millions of treatises.
This discrimination of Spirit and Not-spirit is given below:
Q. Whence comes pain to the Spirit?
A. By reason of its taking a body. It is said in the Sruti: * "Not in this (state of existence) is there cessation of pleasure and pain of a living thing possessed of a body."
Q. By what is produced this taking of a body?
A. By Karma.**
Q. Why does it become so by Karma?
A. By desire and the rest (i.e., the passions).
Q. By what are desire and the rest produced?
A. By egotism.