The Universe is the Macrocosmos; the Individual Being is the Microcosmos. The first is the Brahmanda, the second is the Pindanda. But, the basic Truth of both is One, the same. That One is independent and unrelated to any other fact or thing. When That is realised in this manner, it can be called Brahmam. When it enters the awareness as the Universe, it is referred to as Parabrahmam. The basic truth of the Universe is Atma. The basic Truth of the Individual is also Atma. All that appear as different from Atma are of the region of 'delusion' or Mithya. Mithya or delusion implies a condition which, until inquiry, appears real but, on inquiry, is known to be unreal. It is only an appearance, this universe and its supposed basis - an appearance caused by Ignorance or Maya. The power that deludes us into believing that the created cosmos is true and real is also an emanation from the Atma. When this power operates and the Atma is clothed with it, it is referred to as Paramatma.

Atma is the Satchidananda or Sath-Chith-Ananda, treated as one inseparable composite. Maya too is a composite of the three gunas or natural modes or qualities - Thamasic, Rajasic and Sathwic. They express themselves in Ichha Sakthi (Desire), Kriya Sakthi (Deed) and Jnana Sakthi (Wisdom). The quality called Thamas creates the appearance of diversity, hiding the basic One and Only. The quality named Rajas explores the Truth and the pleasures of wisdom. The quality named Sathwa is a clear mirror, it gives a correct picture of things and events that happen before it. It reflects Parabrahmam and reveals Iswara or God. God thus manifested becomes the Universe or Jagat created by His Will. The reflected Iswara does not have the capacity of Maya or Delusion. As the clear water of a lake has froth and bubbles on the surface, the Atma's essential nature seems to be tarnished by the deluding appearance of Maya and its product - the Jagath or Universe, with varied Names and Forms. When the three modes of Maya are in balance and in a state of unruffled equipoise, the Universe is termed unmanifest, A-Vyaktha. This is termed the "seed-state" since all subsequent variations are subsumed and latent in it. When Thamas and Rajas have their impact, Creation is caused and the Cosmos comes about. They agitate living beings into activity. The deluding force is conditioned by the three modes, as and when each expresses itself and asserts its influence over the rest. When Sathwa predominates, it is named as Atma-maya; when Rajas is ascendant, it becomes A-Vidya or Non-knowledge and when Thamas holds sway, it becomes Thaamasi or Dullness. When the Atma is reflected in the Sathwic mode, the image becomes Iswara; when reflected in Rajas, it becomes Jiva or individual Being; and when reflected in Thamas, it becomes Matter. It is the mould, the upadhi, that causes the distinction between Iswara (God), Jiva (the living being) and Dravya (matter); when there is no upadhi or mould or case, all these are Atma. Since the Universe is God, Jiva and Matter, it can be truly described as the composite of the three modes. The Universe has manifested, in order to serve the highest interests of living beings and of man, the most intelligent of them all. While affirming that the Atma is reflected in the Sathwic, Rajasic and Thamasic modes, producing impressions of Iswara, the individual and Matter, one point has to be emphasised. The mirror that conditions the image has only limited capacity. It can reflect only objects that are opposite to it. But, when the mirror is either convex or concave in surface or when its plain surface is soiled with dirt, the image will suffer contortion or fail in clarity. This, however, does not affect the object; only the image is distorted or defaced. But, the object itself is usually condemned on the basis of its reflection or image.