Tat Tvam Asi, a sanskrit sentence, translating variously to "Thou art that", "That thou art", or "You are that", is one of the four Mahāvākyas (Grand Pronouncements) in Hinduism. It originally occurs in the Chandogya Upanishad. It first occurs in Chandogya 6.8.7, in the dialogue between Uddālaka and his son Śvetaketu; it appears at the end of a section, and is repeated at the end of the subsequent sections as a refrain. It is generally taken to mean that your soul or consciousness is wholly or partially the Ultimate Reality. That is to say, even before the creation of the universe, a unitary, divine consciousness existed, and that this consciousness is identical to your deepest self.
Even feelings (anger, jealousy, lust, love) are considered objects. When I lust for a great female body (film stars, etc.) 'I' am distinct from the 'body' for which I am fantasizing about what I could have 'experienced' with that body.
In essence, the 'experiencer' is distinct from the 'experience'. 'I' am distinct from the 'world outside'. Every experience is a relation/interraction between me and the 'world outside'. Even when I 'see' two people fighting, it is 'my' experience with the 'world outside' where two objects are interracting in a fight.
Dvaita asserts that these two things are distinct. Dwait means dual, so they say that the experiencer is different and distinct from the experience.
Advaita says that "Even the world outside exists only so long as I continue to exist. When I cease to exist, the world outside does not exist for me, so it does not exist"
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"Tat Tvam Asi".
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