The three bodies of the jiiva (individual soul).

prakr.ti, which is made up of the three guNas, is of two kinds. When the element of sattva is pure, that is to say, not mixed with the other two, it is called Maayaa. When sattva is mixed with rajas and tamas, prakr.ti is known as avidyaa. Brahman reflected in maayaa is iis’vara, who is omniscient and the controller of maayaa. Brahman reflected in avidyaa is jiiva, or the individual soul. jiivas are many.

( Panchadas’i.1.16,17).

The jiiva has three bodies, known as the causal body or kaaraNa s’ariira, the subtle body or suukshma s’ariira or li.nga s’ariira and the gross body or sthuula s’ariira.

Causal body

The avidyaa or nescience, is what is known as the causal body or kaaraNa s’ariira. It is the cause of the transmigratory existence of the jiiva and so it is called KaaraNa or cause. Though it has no form, it is called s’ariira or body, because it is liable to destruction on the dawn of Self-knowledge. The word s’ariira means,’that which is perishable’ (s’iiryate iti s’ariiram). In deep sleep the mind and the senses are dormant and nescience alone is present. The jiiva identifies himself with nescience in deep sleep. The jiiva is then known as praajna.

Subtle body

Panchadas’i.1.23 and 1.24.—The five organs of sense, the five organs of action, the five praaNas, mind and intellect, these seventeen together form the subtle body. In some of the Upanishads ahamkaara and chittam are also counted separately, and the number of constituents is stated as nineteen, e,g. MaaNDuukya Upanishad. When the jiiva identifies himself with this body, as in the dream state, he is known as taijasa.

Gross body   

Vedaantasaara. Paras 104 to 109. The gross or physical body is produced out of the five gross elements. Gross bodies are of four kinds—jaraayuja,or those born of the womb, aNDaja, or those born out of eggs, svedaja, or those born from moisture and udbhijja, or those which spring from the soil. The first kind are men and animals. The second kind consists of birds and reptiles. To the third kind belong creatures like lice. Plants and trees belong to the last kind.   

When the jiiva identifies himself with the gross body, as in the waking state, he is known as vis’va.

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