The Gita considers the world to be transient, all bodies and matter as
impermanent. Everything that constitutes prakriti (nature, matter) is
process driven and has a finite existence. It is born, grows, matures,
decays and dies. It considers this transient reality as Maya. Like, the
Upanishads the Gita focuses on what it considers as Real in this world
of change, impermanence and infinitude. To build its theological
framework about the world, the text relies on the theories found in
Samkhya and Vedanta schools of Hinduism. The Upanishads developed the
equation "Atman = Brahman", states Fowler, and this belief is central to
the Gita.This equation is, however, interpreted in a number of ways by
different sub-schools of Vedanta. In the Gita, the soul of each human
being is considered to be identical to every other human being and all
beings, but it "does not support an identity with the Brahman",
according to Fowler. The Gita teaches several spiritual paths - jnana,
bhakti and karma - to the divine. However, states Fowler, it "does not
raise any of these to a status that excludes the others. The theme that
unites these paths in the Gita is "inner renunciation".