Ishwar refers not to God, but a finite sentient entity shrouded by maya, like a jiva, but endowed with special powers and knowledge for fulfilling various functions within a particular universe. Virat Purush, Brahmā (not to be confused with Brahman), Vishnu, and Shiva are examples of ishwars within Akshar-Purushottam Darshan. These divinities enliven disparate forces of nature, including the sun, moon, wind, etc.