Complex sentence: The Atman or eternal soul is a complicated concept viewed as the'self', to some it is an essence that is not a body, and therefore not transferable, to other Hindus it is composed of many levels and can be affected in many ways.
Split into simpler sentences: The Atman or eternal soul is a complicated concept viewed as the'self'. To some it is regarded as an essence that is not a body, and therefore not transferable, to other Hindus it is composed of many levels and can be affected in many ways.