Chapter 4: The Nature of Reality : 5.19.
5. Brahman as God or Ishvara-19.
When the relationships are withdrawn, the individual is dissolved in pure Being. Ishvara’s creation cannot be explained in terms of the different individuals of the universe, as the existence of the individuals, itself, cannot be proved logically. Ishvara is what he is because of the universe and its contents, and if the latter are not proved, Ishvara, too, is not proved, unless a purely untenable arbitrary argument is brought forward that Ishvara can conceive of pure objectivity or nothingness and imagine that he exists as an absolute individual even if no object second to him is known by him. It is a wonder how Ishvara can be omnipresent and at the same time be different from Brahman. If a differentiating principle exists in Brahman, neither Brahman nor Ishvara can be omnipresent. If there is nothing to separate the one from the other, there is only Brahman and not another Person like Ishvara. Ishvara is an appellation for Brahman viewed from the standpoint of the relative universe.
It is also said that Ishvara divided himself and became the many jivas. How did Ishvara do this without losing his innate characteristics? How did Ishvara conceive of the many individuals without knowing that one individual is different from the other? How can there be awareness of multiplicity without distinguishing one from the other? If Ishvara has no idea of distinctions, how does it follow that he created the multifarious world? If the idea of distinction belongs only to the relative individual and not to Ishvara, and if creation is not possible without the idea of distinction, it means that Ishvara has not created anything, and that therefore there is no creation at all.
To be continued ...