Here's a beautiful story in Bhagavatam that says who Jeevan( atma) is. 

Once upon a time there lived a King Chitraketu. Though  he had many wives but had no children. So Narada and Sage Angiras adviced the king to do a yagna to a devata Dwashta. The king accordingly performed the said yaga and the yagna prasaddam was given to his eldest wife who conceived and gave birth to a boy.  The other wives got jealous and poisoned the child to death. Both the king and the queen were devastated. Seeing this sage Narada beseeched the Jeevan of the boy to come back into the body make his parents happy again and enjoy rest of his life as the ruler of the the  kingdom. 

The Jivan in turn gave the following reply that is the essence of what or who Jeevan is;

Due to karma I have been thrashed around in various forms as deva, human and animal so in which birth were these two my parents?

One becomes a parent, relatives, friends, enemies for reason of attachment due to desire..

Just as humans are relating with each other thro. gold n other means jeevan is going around such persons..

For a long time human seem to be having a lasting relationship with gold. But the gold is sold that relationship is broken. Therefore how long each material object has relationship with that person is only till the time it belongs to him. So even if Jevan has a relationship with a parent it's not permanent. Only Jeevan is permanent. So Jeevan does not think I'm his etc. Jeevan is attached to the body till the body lasts after that Jeevan loses its attachment, and is free. This Jeevan does not change he's always the same. Jeevan is the basis for every body that comes into existence. Jeevan is swamprakasa roopan, a ruler with powers who with muggunaas creates the world as himself. So Jeevan does not have any favourite, nor favourite of anyone or any ones  friend r enemy. He only watches the good n bad action done by the body, as a witness, as a bystander.

So Jeevan, does not enjoy good or bad, nor enjoy kingdom. Nothing affects him nor pain or suffering. So he does not care about worries of the body. Therefore there is no relationship between Jeevan and the body. They are separate.

So saying to sage Narada, the Jeevan left.

Ack. Translated from article by  K.Jayaraman, Jeevan unarthiya Nilai,  Shriramakrishna Vijayam, March 2021.