Chapter 4: The Nature of Reality : 5.15.
5. Brahman as God or Ishvara-15.
That Brahman becomes Ishvara in any way is not a fact, and if it is a fact, the whole of philosophy which posits the existence of the Absolute Reality would become a self-contradiction and absurdity. To make Brahman pass into another form is to deny Brahman.
The theory, which holds that Ishvara’s creation of individuals which are responsible for the nature of the world manifested is determined by the potentialities of the previous world-cycle, makes Ishvara a creature of time, divests him of omnipotence and freedom and creates an eternal duality of Ishvara and the material stuff called potentiality of creation in addition to a real multiplicity of individuals.
Such an artificial view of Ishvara shows how it is valid only as a practical device for the explanation of the difficulties of the individual, and how it is not possible to conceive of an Ishvara real in himself. This view of creation is a regrettable echo of the Sankhya which so audaciously asserts a plurality of realities that it is blind to all the difficulties presented by such an assertion.
To be continued ..