Spirit
The English word spirit (from Latin spiritus "breath") has many differing meanings and connotations, most of them relating to a non-corporeal substance. It is distinguished from Latin anima, "soul." In Greek, this distinction exists between pneuma (πνευμα), "breath, motile air, spirit," and psyche (psykhē, ψυχη), "soul."
In the Theosophical literature "spirit" usually refers to ātman or sometimes to the dual Monad ātma-buddhi and less frequently even the higher triad ātma-buddhi-manas. Below, some definitions:
Spirit (in the sense of the Absolute, and therefore, indivisible ALL), or Atma. As this can neither be located nor limited in philosophy, being simply that which is in Eternity, and which cannot be absent from even the tiniest geometrical or mathematical point of the universe of matter or substance, it ought not to be called, in truth, a "human" principle at all. Rather, and at best, it is in Metaphysics, that point in space which the human Monad and its vehicle man occupy for the period of every life. Now that point is as imaginary as man himself, and in reality is an illusion, a maya.[1]
Spirit or LIFE is indivisible. And when we speak of the seventh principle it is neither quality nor quantity nor yet form that are meant, but rather the space occupied in that ocean of spirit.[2]