From the Infinite Oneness of Consciousness the universe is born with all of its infinite variety. The One produces the Many just like the ocean moves and produces waves on the surface. All the souls in this universe are expressions of this One Consciousness. Every soul is a Master Soul that has its own unique expression and purpose to fulfill in this universe. The Master Soul is pure and undefiled by karma. We have been calling this Master Soul our Inner Master. Even though the body/mind is full of karma, the Inner Master resides so deep inside of us that it is beyond the reach of even our worst karma. We can say that the Inner Master is watching over us from beyond this world of karma and guiding us every moment with compassion for our earthly life. The Inner Master loves and understands the life that we must live in this world.
Master is already fully Enlightened and in harmony with the grand design of the Universal Divine Plan. When the One Consciousness first moves into waves of Master Souls, every soul is in harmony with the flow of Dharma. As time evolves and karma is created, the Master Soul gets surrounded by layers of karma that eventually hide our Inner Master from our perception in the physical world of each incarnation we experience.