Chapter 4: The Nature of Reality : 5.9
5. Brahman as God or Ishvara-9.
This does not suggest that God can be divided into aspects or cut into parts, but only means figuratively that God is not in any way limited but is above manifestation, though He is also the Self of all that is manifested. God is both immanent and transcendent, for He is present in every speck of the universe, and yet transcends it to an inconceivable extent.
Truth is neither a pantheism nor a deism which consider God as either wholly exhausted in the world or existing wholly beyond the world. The universe is one organic unity sustained by the single being of God, of whom everything is a part, and who is the inner and outer reality of everything. Absolutism is the highest point, the culmination of all true philosophy, according to which the Absolute Spirit or the Absolute God is the only Reality.
The accidental attributes, the tatastha-lakshanas of the Absolute, make it appear as Ishvara, whose existence is in relation to the manifested universe. “The sun rises in Him and sets again in Him.” “The shining region of the heavens is His head, the sun and the moon are His eyes, the quarters of space are His ears, the Vedas full of knowledge are His speech, the air is His vital energy, the universe is His heart, the earth is His feet—This is the inmost Self of all beings” (Mund. Up., II. 1. 4).
To be continued ..