Avyakrita is one who has no form of any kind. He is present in the Karana Sarira (causal body), without any form, and enjoys the Sushupti state of man (the deep sleep state). Though he has no form, he has control over everything. Without limbs or organs, he performs all actions. He travels long distances. Without eyes, he sees everything. Without ears, he hears everything. He-is thus engaged in all activities relating to creation, but-has no form.

This Avyakrita has two other names: Antaratma and Ishvaratvam. What is the inner meaning of these names? Antaratma means one who impels from within all activities (Antaravani or inner voice). Every impulse arises from Antaratma. All the sounds uttered by man come from the Antaratma. The Antaratma is the basic source of all sounds.

Ishvara is the third name for Avyakrita; though he is the possessor of all forms of wealth, he is the entity who judges good and bad actions and metes out punishment or reward according to deserts. In common parlance, he is called "Layakara." He presides over actions. Hence, he decides on good and bad actions and metes out justice. He is known as the giver of Aishvarya (wealth). But good and bad deeds are comprised in Aishvarya. As Ishvara is the Lord of all wealth, he gives to each man what he deserves according to his good and bad actions. (SSS Vol.24, pp. 89-90)