Mutual superimposition, oh my. So first, the conceptual subtle body (this is like the organic molecular structure in Young’s reflexive universe) is superimposed on parabrahman.
The ‘transparency’ of the subtle body reflects the parabrahman. This reflection combined with prana sakti becomes the so-called jiva.
But from the jiva’s point of view, parabrahman (as the reflection of parabrahman on the subtle body) is a superimposition (on parabrahman), and the reflection of parabrahman is thought to be parabrahman.
In other words, buddhi is not only superimposed on brahman, but brahman is superimposed on buddhi, as the reflection of brahman. This mutual superimposition (anyonyadhyasa) results in the mistaken identity of I-am.