Bhagavad Gita, the Eternal Literature of Life, imparts the Inviolable Truth about Ishvara or God, in the voice of Lord Krishna, the incarnation of the Paramatman or the Highest Soul:
"I am the source of everything. Everything emanates from Me. The wise who know this perfectly worship Me in great delight."

This is the Ultimate Consciousness of the Greatest Knowledge, which leads one through Enlightenment into the Paradise of Salvation.

Hinduism or Hindu Dharma, is a religious tradition, primarily embraced by the Indo-Aryans, during the inception of Indian Civilisation. It has a Sanskrit name called Sanatan Dharma, which means "eternal law". Hinduism, encompassing the Vedic philosophies , serve as the foundation of almost all the aspects of life, especially religion.

The Sanskrit word Ishvara implies Lord or King. Indeed Ishvara in Hinduism is the Supreme Ruler , the Transcendental Being of the Cosmos :
"There is nothing superior to Me..." "I am beyond the transient and I am higher even than the eternal …"

Ishvara is the Awesome Creator, Preserver and Dissolver of anything and everything around. Bhagvad Gita, the priceless Discourse on Divinity, attests this Sublime Reality, in Krishna`s Revelation :
My higher nature know:
It is the Life, great-armed one,
By which this world is maintained.
Beings spring from it,
All of them, be assured,
Of the whole world I am
The origin and dissolution too.
On Me all this (universe) is strung,
Like heaps of pearls on a string.
[vii.5-7]- Bhagvad Gita

Ishwara is perceived in His Comic-Spirit as Brahmana . Brahman is the Omnipresent Divine Essence, for matter, energy, time and space for everything within and beyond the Universe. Therefore, Krishna, explains ". ...Into Brahman I plant the seed giving birth to all living beings...".

". ...Brahman, immortal and imperishable, is based on Me." The all-pervasive spread of Brahman is asserted by the Mundaka Upanishad, "That Brahman is in front and in back, in the north, south, east, and west, and also overhead and below. In other words, that supreme Brahman effulgence spreads throughout both the material and spiritual skies."

Brahman thus resides both within and outside Prakriti. The word "Prakriti" has a wide connotation in Hindu Dharma. It is the "material-nature", equated with the Creative Energy of Shakti , which "sends forth the host of beings"-"Jiva" or all living beings. It covers matter, creation and nature. Ishvara is the Generator of all energy, including the life-energy of Prakriti.- Prakriti sprouts from Him, but is not the Whole of Him- ". . mayadhyakshena prakrith suyate sa-characharam." This material nature is working under my(Ishwara`s) direction."

Taking the help of Prakriti, Brahman manifests itself in all existence, in every creation. When Ishvara decides to assume His Incarnations or Avtars , like Krishna, He instills Brahman under the cover of Prakriti, although Ishvara is Unborn and Eternal .

Maya, associated with Prakriti, is the non-manifest Primal Power of Ishvara , which cast a worldly illusion. Everything being bound by Maya, the Prakriti, which is a shadow of the Absolute Ishwara, and not the Ishwara Himself, seems real. Prakriti is Trigunatmika or consisting of the three Gunas- Sattva i.e. Purity or Knowledge, Raja or Passion and Over-Ambition, and Tama, meaning, Harmful Ignorance. It is according to the Divine Will, that under the influence of Maya, the ordinary man, succumbs to desire or Vasanas, lust, greed and anger and is chained to the egotistical consciousness of the self. Jiva mistakenly identifies itself with the body, shaped from Prakriti, and remains shackled to the material attachments, such as property, people that surround him. Hence, that a tree hence is scrutinized to be composed of living cells, or a substance is made of atoms, is Maya, because the seed that sprouted into the tree contains the Brahma of Ishwara, which is the Actual Truth. Ishvara maneuvered the illusory curtain of Maya, for instigating the questing mind to unravel the unexplored mystery.

The metaphysical identity of an Avtar is only comprehended by the superior consciousness of a Yogi, who has achieved complete control of his body, mind and soul, through rigorous meditation or Yoga. The Yogi in meditation, releases himself from the prison of self-consciousness. He no longer, recognizes himself as a mere body. Rather he discovers himself as the individual soul or Atman, and as an expression of Brahma - "ayam atma brahma". He unites with the Infinite by totally surrendering himself in salvation or Moksha. Krishna, in Gita has showed this track of graduating into Ishwara- "The merging with the Brahman, Creator and Absolute is achieved through meditation techniques of transferring one`s consciousness into the state of "no-I" through the mechanism of "total reciprocity".

Ishwara is :"Himself as in all beings,And all beings in himself"-
All is one and one is all, as delineates Franklin Edgerton in his translation of "Bhagavad Gita". This idea of Divine Immanence connects to the Advaita or Monotheistic School of Hinduism. There is only One Nirakar, Akal and Alakh Ishwara. This English translation of this particular presentation of Ishwara would approximately be, that there is only One Formless, Timeless,and Imperceptible God. All beings are projection of the Almighty. The pioneer of the Advaita Philosophy, Adi Sankaracharya, propagated that "Brahma satya jagat mithya, jivo brahmaiva naparah -Brahman is the only truth, the world is illusion, and there is ulimately no difference between the Brahman and the individual self or (Atman)". The Adwaitas caters to the concept of Nirguna Brahman, i.e. the Brahman beyond attributes.

The Vishishtadwaita School revolves round the principal belief that Brahman is Saguna or invested with Kalyan Gunas or Good Qualities of both sentient and insentient modes- Asesha Chit-Achit Prakaaram Brahmaikameva Tatvam. The three key principles of this school are : Thathva which is the illuminating knowledge of the three real entities namely, Jiva or Chit Brahman (the sentient); Jagath or Achit Brahman (the insenient) and Isvara or Parabrahman

Hitha: The means of realisation i.e. through Bhakti or intense love and devotion and Prapatti or self-surrender or renunciation of the self-consciousness. PurushArtha: The goal to be reached i.e. Moksha or liberation from bondage of wordly pleasures, and cycles of birth and rebirth.

Ishvara in Vedas is seen as Antarvyapi and Bahurvyapi, which means that God is the Paratatman of all Atmans or the Innermost self of all beings, and God is the habitat of the entire Creation . "He is without any form, yet dwells inside and outside all things with form and shape, Yet He is entirely free of error, faultless and pure."

Vishishtadvaita demonstrates Ishvara as the Sculptor of Adrishta or Fates, and the Highest Authority of Morality . Ishwara always judge performances with the scale measuring degree of Nyay and Anyay or right and wrong . Vedas exhibit that there is definitely a nexus between deeds and consequences, illustrated in the theory of Karma, or any action, mental or physical. Karma conditions Adrishta, or Fate. Whether one will enjoy the fruits of Karma or suffer the mistakes, is determined by Karma. Hinduism is largely based on the law that Karma is Dharma or Action is Religion. Ishvara bestows one with boon for Sukarma or good work, and punishes the offender, or the non-repentant sinner.

This feature of Ishvara matches with Bhagvad Gita`s celebration of Ishvara as the Divine Corrector of Vices. Ishwara is Dharma or Religion of goodness. He maintains order and stabitity, and destroys evil. He ushers in "SHANTI"- peace and happiness: "I am the Basis of eternal dharma and the Abode of ultimate happiness."

Rig Veda is vocal about the evolution of Hiranyagarbha , the Primodial Being , spawned from Brahman. Hiranyagarbha resemble Lord Brahma, the Creator in the Trimurti or the Holy Hindu Trinity of Brahma, Vishnu and Shiva, concertedly executing as the Active Principle of the Universe. In Vishishtadvaita, we come across Divine Delegation of Ishwara. Vishnu-Narayana is Parabrahman.

Dvaita school rests on an Atantya-Bheda Darsana or Philosophy of Duality or Difference. Madhavacharya, the chief exponent stated that there is a difference or Bheda between the Ishvara and the Jivatman(self).It opposes the identification of Atman with Brahma. The multiplicity of Jivas and Prakriti make for a Dependant Reality or a Asvatantra Tatva. " All beings are rooted…" in Ishvara, the Svatantra Tatva or Independent Reality . Jivas and Prakriti are completely dependent on Brahman for their emergence as beings.

Duality or variation persists in five kinds: between Self and Brahman; matter and Brahman; one self and another self (dual or split personality); Selves and matter; and matter and matter. The five-fold differences are clarified in the Parama-Shruti .It elaborates about the the difference between "Jiva" and "Ishwara"; between "jaDa"(insentient) and Ishvara; between Jivas and jaDa; among several Jivas; and among many jaDas :

"jiiveshvara bheda chaiva jadeshvara bheda tatha |
jiiva-bhedo mithashchaiva jaDa-jiiva-bheda tatha |
mithashcha jada-bhedo.ayam prapajncho bheda-panchakaH ||"
- paramashruti

Dvaita personalised the Impersonal Brahma as Vishnu, "brahmashabdashcha vishhnaveva" . This conceptualisation of a personal God, developed an intimacy of the devotee with the acknowledged deity or Lord, and yet retained an overwhelming respect, "Bhakti" for Ishvara . It anticipated the growth of various Shaiva, Shakti and Krishna cults , later on. Arjuna realised the Mahima or Greatness of Ishwara in the Omnipotent image of Purushottam Krishna, his soulmate, (as is depicted in Gita) :
The whole world there united,
And divided many-fold,
the son of Pandu then
beheld in the God of Gods` body
"A mass of radiance, glowing on all sides,
I see Thee, hard to look at, on every side
With the glory of flaming fire and sun, immeasurable.
"Without beginning, middle or end, of infinite power,
of infinite arms, whose eyes are the moon and sun,
I see thee, whose face is flaming fire,
Burning this whole universe with Thy radiance."
[xi.12-19]

Ishvara is the Perrenial Pleasure, the "Knowledge" among the Knowledgeable, the Brightest of the Lights, the Immutable, Virat(Huge), living in the tiniest and in the invisible. He remains a forever-enthralling enigma for the soul that endeavors to sense and feel His Immensity. Immortal is the perpetual desire of the pious soul, which plunges into the achievement of the Pure Consciousness of Ishvara:

Death To Immortality
Asato ma sad gamaya.
Tamaso ma jyotir gamaya.
Mrtyor ma amrtam gamaya.
Lead me from the unreal to the Real.
Lead me from darkness unto Light.
Lead me from death to Immortality