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Panchakosha theory is a concept from ancient Indian philosophy, particularly found in the texts of Vedanta and Yoga, which explains the five layers or sheaths that encompass the true self or Atman (the soul). These layers represent different aspects of human existence, ranging from the physical body to the ultimate spiritual consciousness. According to the theory, the human being is composed of five sheaths or "koshas," each of which has its own unique characteristics and functions. Understanding these koshas is essential for holistic well-being and health, as each layer influences the others in the journey toward self-realization and inner peace.

The five koshas, from the outermost to the innermost, are:

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