The Upanishad texts, which form a section of Sruti or Vedic scripture do not convey any distinction between Brahman or Ishvara, the Absolute and the Almighty. What has to be understood from all these texts of Vedanta is that the Cosmos is the manifestation or projection of supreme Consciousness.

God is the efficient cause as well as the material cause of the cosmos. He has become Himself all this. He is the inner and the outer Truth. Hence, the Light that illumines and reveals, that draws and discloses.

‘Pishtaadi Guda Samparkaath’, it is said. ‘Pishta’ means flour: any flour of rice or wheat or pulse. The flour is rendered sweet by ‘guda samparkaath’, getting mixed with ‘guda’, jaggery or sugar. By itself, flour is not welcomed by the tongue; sugar makes it tasty. Similarly, wherever charm, attraction or splendour is manifest in the Cosmos, it is the Cosmic Soul. Paramatma that is evident and nothing else. The Sruti makes this clear. The Paramatma, as the Sruti texts assert, creates, fondles, fosters and sustains the Cosmos (jagat) and finally it is He who induces It to merge in Him. Paramatma is the sole creator, the sole Enjoyer and the sole Protector and Master. This is the Proclamation contained in the Srutis. The Srutis declare that Brahman is Ananda Swarupa, of the Nature of Supreme Bliss. He is All Knowledge. He awards, arouses and advances Knowledge to all. God is the grantor, the promoter of ananda. This is confirmed in the Sutra ‘Ananda mayo bhyaasaath’ (This Blissful One is the Supreme Self, since the statement is repeated many times). (Sutra Vahini, pp. 56-61)