Brahmam too appears distorted on account of Maya and Ajnana (Ignorance) and this distortion which is a Super-imposed characteristic is supposed wrongly to adhere to Brahmam itself! The image of Parameswara (the Supreme Godhead) is also a reflection in the Maya mirror. As milk turns into curds, Brahmam has turned into Jagath or Universe. This transformation is the handiwork of Maya. Brahmam is the Master of Maya and not its subordinate. It releases the Maya Power and directs it. So, the personalised Brahmam or Parameswara is known as Omnipotent and Omniscient. The Jiva, the Iswara and the Bhootha (Elements or Matter) - these three contribute to the progress of the individual, each in its own way.

The Iswara or Lord is the fulfillment of all Desires; all objects of enjoyment in the Universe emanate from His will and so, He has no desire at all. He has manifested the Universe not for the realisation of any desire of His or filling any vacuity He suffered from, but for the benefit entirely of living beings. "Na me, Partha asthi Karthavyam, Thrishu Lokeshu Kinchana - There is no duty binding on me, Partha, in the three worlds" says Krishna. Creation, manifestation, or emanation is His very nature. Hence, the description (Leela Vinodi) "Revelling in play", is often ascribed to Him. It is His will-power that is filling all living beings with Consciousness and helping them to be alert and active. He grants to each the consequence of thought, word and deed and is therefore described as the Giver-of-the-fruit-of-Activity (Karma phala-pradaatha). Without the intercession of the Lord, Activity cannot result in Consequence; nor can certainty arise that a particular act will result in an identifiable manner. Besides, the sages declare that Karma (Activity) is momentary. The thought arises and the act is done. The act is followed by the fruit. It is not possible to predict when the fruit will be available or what its nature will be. Hence, we have to admit that it all depends on the Lord's Command. What cannot be interpreted by our limited intellect has to be ascribed to His Command.