Universe (achit-brahman). In the broadest sense, Ishvara is the Universal Soul of the pan-organistic body consisting of the Universe and sentient beings. The three ontological entities are described below: Ishvara Ishvara (denoted by Vishnu (Narayana)) is the Supreme Cosmic Spirit who maintains complete control over the Universe and all the sentient beings, which together also form the pan-organistic body of Ishvara. The triad of Ishvara along with the universe and the sentient beings is Brahman, which signifies the completeness of existence. Ishvara is Parabrahman endowed with innumerable auspicious qualities (Kalyana Gunas). Ishvara is perfect, omniscient, omnipresent, incorporeal, independent, the creator of the universe, its active ruler and also its eventual destroyer. He is causeless, eternal and unchangeable — and is yet the material and the efficient cause of the universe and sentient beings. He is both immanent (like whiteness in milk) and transcendent (like a watch-maker independent of a watch). He is the subject of worship. He is the basis of morality and giver of the fruits of one's Karma. He rules the world with His Maya — His divine power. Ishvara is considered to have a 2-fold characteristic: he is the indweller of all beings and all beings dwell in Ishvara. Antarvyapi When Ishvara is thought of as the indweller of all beings, he is referred to as the Paramatman, or the innermost self of all beings. He who inhabits water, yet is within water, whom water does not know, whose body water is and who controls water from within — He is your Self, the Inner Controller, the Immortal. He who inhabits the sun, yet is within the sun, whom the sun does not know, whose body the sun is and who controls the sun from within — He is your Self, the Inner Controller, the Immortal - Brihadaranyaka Upanishad 3.7.4-14 Bahuvyapi When Ishvara is thought of as the all encomposing and the residence of all beings that is, all beings reside in Ishvara, he is referred to as the paramapurusha. The sentient beings and the insentient universe which form part of the pan-organistic body of Ishvara are encapsulated by Ishvara. Sarvam khalv idam Brahma Chandogya Upanishad Isavasyam idam sarvam Isha Upanishad Chit Chit is the world of sentient beings, or of entities possessing consciousness. It is similar to the Purusha of Samkhya system. The sentient beings are called Jivas and they are possessors of individual consciousness as