2) Human beings partake of both realms. We are not only physical but also spiritual beings. We have bodies, but we also have, at the core of our being, in the depths of our minds, a center of transcendent awareness. This center is described as pure consciousness, mind, spirit, or Self and is known by such names as the neshamah of Judaism, the soul or divine spark of Christianity, the atman of Hinduism, or the buddha nature of Buddhism. This divine spark is intimately related to—some traditions even say inseparable from and identical with—the sacred ground or foundation of all reality. We are not divorced from the sacred but eternally and intimately linked to it.
Essential Spirituality, Roger Walsh, p.6
Roger Walsh teaches that there are four crucial claims in the Perennial Philosophy, the first of which is that there are two realms of reality and the second that we, as humans, partake of both realms: the profane and the sacred.