The thinkers contemplate over the existence of God. They try to prove or disprove it by arguments. But their knowledge is only conceptual. The seers, on the other hand, feel the reality of the Divine in the depths of their hearts. As against the indirect knowledge of the philosophers, the wisdom of the sages is direct. They understand that the Supreme Self is the whole, of which their own self is a part. In Bhagavad Gita, the Supreme Being is personified by Sri Krishna. He speaks on behalf of the divine reality. In His discourse, He has described both - vigyana, the intellectual knowledge and gyana,  the metaphysical truth. He has explained the idea of God, both in theoretical and in experiential terms.

God, the Supreme Being, has two aspects - the unmanifest Brahman and the manifested Ishvara. As unmanifest self-existence, Brahman is the pure consciousness in which all existences abide and which pervades the whole of the cosmos. It is beyond all dualities of subject and object. On the other hand, as manifested Ishvara, He is the creator, sustainer and absorber of the universe. He is the incarnated Lord who can be related to as a person, as a being or as an entity. But Brahman and Ishvara are not separate from each other. They are the two aspects of the same Eternal Truth.

It is quite difficult for a common seeker to relate to the unmanifest  Brahman (the Absolute) because it is formless and undefinable. On the other hand, it is much easier to approach the Supreme in His manifested form. Thus Ishvara, the Supreme Lord, the one who dwells in the hearts of every being and who governs the whole of the universe, is the object of devotion.

Ishvara, the personal lord of the universe has two natures namely the material nature (the five great elements, mind, intelligence and the self-sense) and the conscious nature. These two natures are called the lower (apara) and the higher (para) prakritis, respectively. As Ishvara is eternal, so are both of His  natures. He contains the totality of the material in His lower and totality of the divine elements in His higher nature. Through these two natures, Ishvara causes the beginning, conservation and cessation of the universe. He is, thus, both the material and the intelligent cause of the universe. In other words, He is the matter as well as the brain behind all creation. All the existences of the world are held together by Him as the beads are strung on a thread of the necklace.

Under the direction of Ishvara, nature (prakriti) creates both animate and inanimate things. Due to such processes, the integral undifferentiated reality of the Divine appears to be divided into multiplicity of beings and objects. Thus, comes into being the cosmos. God brings the world into being for the benefit of man, but Himself remains apart from it.

Though the universe is caused by Ishvara, yet He transcends it. Though everything originates from and subsists in Him, He is beyond His own creation. His absolute reality is far above the beings and things appearing in time and space. Though the source of all worldly phenomena, yet He remains untouched by them. He, thus, remains unaffected by the pleasures and pains of theworld.

Ishvara is the fundamental principle of all existences. He is the eternal seed of this world of animate and inanimate objects. He is the beginning, middle and also the end of all creations. He is the mother, the father, friend ; and the resting place of the universe. He is present in all beings as their soul. He is the conscience - the inner light which is forever shining in the hearts of all beings.

The Supreme Lord is infinite, imperishable and a never ending continuity. He is both - the being as well as the non-being. Creation of the Lord is not limited to the planet of earth, which is only a small part of the universe. The self-effulgent light of Ishvara illuminates not only every nook and corner of the cosmos, but also shines beyond the cosmos - beyond time and beyond space.

Glories of Ishvara are beyond description. While He abides in all things, but things of elegance and magnificence reveal His presence more prominently than others. Whatever is endowed with vigour, with heroism, with ingenuity, with sacrifice ; and with service - it is a representation of the Supreme Lord. He is the goodness of the good, intelligence of the intelligent, splendour of the splendid ; and the strength of the strong. He supports the entire universe pervading it with a small fraction of Himself.

The Supreme Lord is the truth seated in the hearts of all beings. He is the knower of all and also that which is to be known. He is the knowledge and also the means of obtaining that knowledge. He is the object of worship. He is the supreme goal.