Shuddhavidya Tattva:

5. Shuddhavidya Tattva: The I and That have equal value here and the tension between them is so strong that they both parts are seen as separated from each other, although here they are not yet completely separated. Consciousness still experiences that it is the universe. Creation starts, but on this level there is only Mantra, that is vibration. But with creation the Tattvas become more impure as the Tamas Guna becomes more and more dominant. Under this Tattva arises the eight Pudgalas (living beings), which are the Jivas in the form of knowledge. The jiva is the soul and possesses consciousness and intelligence.