When our self-concept is based on identification with form, we perceive our character and ego-mind as forms. This lower perspective involves perceiving and identifying our minds and bodies as our selves. We identify with our character within the 3D world, believing this to be our true identity.
Statements like "I AM my body," "I AM Peter," and "I AM an accountant" represent identification with one's character. Similarly, "I AM successful," "I AM weak," and "I AM truthful" represent identification with one's mind.
Why do we identify our sense of self with our character and ego states? Our self-concept, formed from past memories associated with particular experiences, is what we identify as ourselves. This identification stems from our inner conviction that this is who we are, a conviction shaped by memorable past experiences.
Think back to when your parents first called you by your name, and you thought, "Okay, that's who I am—I AM Peter." Similarly, you might remember being repeatedly praised by friends, colleagues, or loved ones for your successes and achievements, and thinking, "Okay, that's who I am—I AM successful." And you might recall a time when you were bullied in school for being slim and wearing glasses, leading you to think, "That must be who I am—I AM weak."
Your concept of yourself—such as "I am Peter," "I am successful," "I am weak"—determines the world you inhabit. In other words, you are defining different expressions of the single "I AM" that you consciously experience. These expressions are stored in your spirit, which is the causal element of the universal substance. Therefore, when you say "I am Peter," it's due to your belief that this is your identity.
What you are conscious of and identify with as yourself is merely your inner conviction—your self-concept. This self-concept shapes your perspective on the world. Once you recognize your true self, you no longer identify with your form but are conscious of your essence. Consciousness is aware of your being; your higher self is conscious of your essence. When you are true to yourself, your higher self is conscious of the true self you embody. You are true to yourself in God's eyes. I AM THAT I AM.