The Upanishads teach that underlying reality is a spiritual essence called:

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The Upanishads teach that the ultimate reality underlying all existence is Brahman, a spiritual essence that is infinite, eternal, and unchanging. This concept is central to Hindu philosophy and is regarded as the ultimate goal of human existence - to realize one's oneness with Brahman and escape the cycle of rebirth known as Samsara. Vedanta refers to a school of Hindu philosophy that is concerned with the study of the Upanishads and the realization of the ultimate truth of Brahman. Jiva refers to the individual soul or self, while Samsara refers to the cycle of birth, death, and rebirth that is a central feature of Hindu cosmology. The Upanishads teach that Brahman is the ultimate reality and spiritual essence that underlies all things.

The Upanishads Teach That Underlying Reality Is a Spiritual Essence