Chapter 4: The Nature of Reality : 5.17.
5. Brahman as God or Ishvara-17.
Further, the view that the freed souls should wait in the state of Ishvara until the dissolution of Ishvara himself after the universal cycle, would only show that Ishvara himself is controlled by the process of the creation, preservation and destruction of the universe, and that he has no freedom to stop it though it is his own will. If the world-process is only a sport of Ishvara, it cannot become a rigid routine, as a rule of duty cannot be a sport. We cannot say that Ishvara should abide by the process of the system of world-manifestation, etc., since manifestation and all that is connected with it is in time, and Ishvara is regarded as being the condition of even time.
The theory that the creation of Ishvara is independent of that of the individuals, where the latter is the cause of bondage, a superimposition of relative values on universally existent attributeless independent objects, is not convincing. This theory seems to hold that the mind can think or know something even when it is purged of all desires and their impressions. Thinking is an active process, which is the same as the movement of a wish or will, the absence of which alone can be the state of pure equilibrium and harmony which is beyond the movements of the cognitive process.
To be continued ..