The seed of Maya is present in the Jiva as the Anandamaya experienced in sleep, from which rises the tree of dream and waking life. In the condition of sleep are hidden the impressions of all relativistic existence. The Universe is subtly submerged in the state of Isvara. The sumtotal of experiential impressions manifest through the intellects of the Jivas becomes the medium of the reflection of Consciousness as Isvara, like the indistinct appearance of the sky through the widespread clouds.

The existence of Isvara is to be inferred in the same manner as we infer a reflection of space through the clouds. The subtle impressions of the intellects (Buddhis) are embedded in the Cosmic Anandamaya or Isvara, as drops of water exist in the clouds. It is the Anandamaya that sprouts as the Buddhi, both cosmically and individually. Jiva and Isvara appear due to the twofold activity of Prakriti as Avidya and Maya, respectively. Maya is like clouds, the psychic impressions like the particles constituting them, Isvara like the ether reflected in them. Isvara is extolled in the Vedas and Vedantas as Mahesvara (Overlord), Antaryami (Inner Controller), Sarvajana (All-knower) and Jagad-Yoni (Seed of the World). Isvara is the Lord of all, by His being the Self of all, and He has control over them, not by the exercise of an external power, but by the regulation of the very substance of them all. His knowledge of all beings is not mediate knowledge (Paroksha Jnana), as it is in the case of the Jivas. His knowledge is immediate realisation (Aparoksha Anubhava) of the essence of all things, both in their generality and particularity. What Isvara creates by His Will, Jivas cannot change by their efforts. The activity of the Jiva is regulated by the Will of Isvara and the effort of the former is nothing but its personal notion of the manner in which Isvara’s Will works through it. The seeds of all Jivas exist in the body of Isvara, and so He is, naturally, the sole Creator of the universe, which is the universal psychic impressions objectified for the experiences of the Jivas that are in Him as parts of a whole. The Jiva has no omniscience, due to its knowledge being exteriorised (Paroksha), and so far as the Jiva is concerned, Isvara is a matter of inference and omniscience an article of faith. In the Antaryami Brahmana, Isvara is extolled as the Inner Ruler of all beings. He is called Antaryami or Inner Regulator and Controller, because He exists within all things as an invisible being and yet the indispensable existence. The Upanishad says that Isvara is seated in the Buddhi, and is within it. The Buddhi does not know Him. The Buddhi is His body. He controls the Buddhi from within, and He is the material substance of all things, right from the intellect to the physical sheath, as threads are the sole material of cloth. Isvara is, therefore, present everywhere. Internal to the cloth is the thread; internal to the thread is the fibre; and thus, if we go on continuing our analysis of the internal stuff of the substance, until its ultimate limit is reached, we would end in Isvara. We may be aware here of one or two layers that present themselves before our eyes, but His inmost being cannot be seen. This can be known only through the teaching of the scripture and in direct insight. As cloth may be said to be the body of the threads, the universe is the body of Isvara, for He exists as all things. As the contraction, expansion, motion, etc. of the threads would immediately bring about a corresponding change in the cloth, so is the world entirely determined by the Will of Isvara, and nothing is independent of Him. The materialsation of His Will is the Cosmos, and as He directs it, so shall it be. The Bhagavadgita refers to this control of Isvara over all the Jivas, in whom He is seated, and whom He revolves, as if mounted on a machine. Here the Jivas are to be understood in the sense of the Vijnanamaya elements or the principles of intellectual intelligence, which have their roots in the Anandamaya, of which the ultimate substance is Isvara, and any modification in His Will, ought naturally to determine the modifications in all the individual wills of the Jivas.

The machine (Yantra) that is referred to in this verse of the Bhagavadgita, is the body on which the Jiva is mounted by means of the Ahamkara or ego. The term, ‘revolving,’ mentioned in this verse, refers to the involvement of the Jivas in good and bad deeds, through the ego. It is Isvara who ultimately directs the course of the actions of the Jivas, and makes them proceed along particular lines, though by a false consciousness of agency in action, the latter get bound to Samsara. The self-development in the constitution of the body of Isvara, due to His own Power, compels the Jivas to change accordingly, and this is what is meant by ‘revolving’ them by their individual egoities. This is also the control that Isvara exercises on everything in creation.

People are not wanting in this world, who feel that they know what is right, but cannot do it, and know what is wrong, but cannot desist from it. There is a force above the Jivas, over which they have no control. This does not mean that there is no such thing as free-will in the case of the Jivas, because Isvara Himself appears as free-will, the only difference being that the Jivas do not know that it is Isvara alone who is working from within. Thus free-will does not detract from Isvara’s omnipotence. And by this knowledge the supremacy of Isvara and the unattached nature of the Atman in the Jiva are established, and when this truth is deeply felt by the Jiva, within, its liberation is assured. This is strongly advocated in the Srutis and Smritis, which are the Divine Words of God conveyed through the intuition and inspiration of seers and saints.

The Upanishad refers to the overlordship of Isvara when it declares that by fear of Him everything moves and works. He is, thus, the regulating law from without (Sarvesvara) and the controlling power from within (Antaryami).

In the Brihadaranyaka Upanishad, sage Yajnavalkya says that by the command of this Imperishable Being the sun and the moon stand apart, and so on. The Upanishad also mentions that this Being is the Supreme immanent Ruler of everyone. Isvara is the source of all creation, as everything originates from Him and returns to Him. The origin of things is nothing but their unfoldment or manifestation, and their return is the involution by the Will of Isvara. The pattern of creation in any particular cycle depends upon the nature of the collective totality of the Karmas of the Jivas to be manifested in that cycle, though the motive force of this creation is Isvara Himself. When there is complete fructification of the Karmas meant for experience in a particular cycle, there is dissolution, and the involvement of the Jivas in the body of Isvara. Creation and dissolution may be compared to day and night, waking and sleeping, opening and closing of eye-lids, thinking and being silent, and the like.

In the creation of the world by Isvara, the questions of Arambhavada or creation of a new effect from a different cause, or Parinamavada or transformation of the constitution of the cause into the effect, do not arise. The world is not a new effect that is produced out of a cause different from it, nor is it transformation of the cause with a change undergone in its being. The non-dual and partless nature of Brahman repudiates these possibilities. Creation is an appearance (Vivarta), as silver appears in mother-of-pearl, or a snake appears in a rope in indistinct light. The conscious (Jiva) and unconscious (material) evolutes in creation are on account of the predominance of the Chidabhasa or Prakriti in certain things. Isvara is commonly present in all, though in certain beings, one or two Gunas of Prakriti alone, are revealed, or all are revealed. It is sometimes held that Brahman is the origin of this world, directly, as when the Sruti says that Brahman which is truth, knowledge and infinity, is the source of Akasa, Vayu, Agni, etc. There is a mutual superimposition of attributes when Brahman and Isvara are thus regarded as non-distinct and consequently Brahman is considered to be the Creator of this world. However, on a careful investigation, we understand that Brahman, in its pristine purity, is utterly unattached, and Isvara, endowed with the power of Maya is the direct cause of creation. There is, in fact, no necessity to engage oneself in any argumentation in regard to the relation subsisting between Isvara and Brahman, since from the standpoint of Brahman, there is neither creation nor the world, and the explanation of the process of creation is afforded only to the Jivas who consider the world as real and creation as a fact. The creation-theory is a help to the Jiva in understanding the all-pervading nature of Reality, and the necessity to realise its identity with it. Brahman and Isvara are one, as the pure canvas is one with that stiffened with starch.

Referring to the creation theory, the Upanishad tells us that Isvara, in the beginning of things, willed to be many, and this primary Will of Isvara took the form of a subtle manifestation of the cosmos as Hiranyagarbha, as the condition of sleep may give rise to the perception of dream. From one point of view, creation is simultaneous (Yugapat-Srishti), inasmuch as there is a sudden illumination of things by primeval ideation of Isvara, and the Jivas all begin to feel their own individulaised conditions as they were at the time of the conclusion of the previous cycle (Kalpa). There is, then, subsequently evolution of things systematically from the lower to the higher in different levels, and hence, from another point of view, creation is a gradual and successive process of one following another (Krama-Srishti). The scripture supports both these views. Our dreams corroborate this reasoning.

Hiranyagarbha, who is an appearance of Isvara, has the feeling of ‘I-ness’ in regard to all the individual subtle bodies, with whom He is one. He is therefore the cosmic subtle body, with omniscience and omnipotence. In Him the universe appears indistinctly, as if in twilight, or in dusk, and in Him slight outlines of the future creation become visible, as we can have a faint idea of the picture to be painted from the outlines drawn on the canvas treated with starch. Hiranyagarbha is the sprout of the world, germinating from the seed of Isvara. In Virat, however, creation becomes complete and shines clear and distinct, as the world seen in bright day-light, as a picture beheld when the work of painting is completed, as a plant that has grown into a tree. The Vedas speak of the grandeur and greatness of the Virat Purusha, in the Purusha-Sukta, and in the chapter on Visvarupa.

All things, beginning with the creator down to the inanimate matter, constitute the limbs in the body of this Great Being. It is thus possible to visualise and worship Isvara in any thing, for He is everything:- Isvara, Hiranyagarbha, Virat, Brahma, Vishnu, Siva, Indra, Agni, Ganesa, Bhairava, Devi, Yaksha, Rakshasa, Brahmana, Kshatriya, Vaisya, Sudra, cow, horse, beast, bird, the pipal, banyan and mango trees, barley, rice, grass, water, stone, earth, wood, chisel, spade:- all these are names and forms of the One God of creation, and any of these shall bring about the desired result when envisaged and adored in true spirit.

The whole universe being, thus, divine in nature, all forms of worship have meaning and validity, provided, of course, the worship is done with the sole unselfish motive of realising Brahman. Different worshippers attain different results due to differences in their motives and endowments, not because there is difference in Isvara, for He is everywhere, and in every shape, at all times. As is the worship, so is the end realised. What one intensely feels, that one definitely obtains, Isvara being the source and consummation of everything. (Verses 102-209)