Sthūlaśarīrābhimāni jīvanāmakaṁ brahmapratibimbaṁ bhavati. Sa eva jīvaḥ prakṛtyā svasmāt īśvaraṁ bhinnatvena jānāti. Avidhyōpādhiḥ san ātmā jīva ityucyate. Māyōpādhiḥ san īśvara ityucyate .
The one who is identified with the gross physical body is called a jiva, is the reflection of Brahman. That very jiva, by nature (without enquiry), knows (thinks) Isvara as different from himself. The self, being one who has the conditioning adjunct of ignorance, is called jiva, the individual. Ātmā “I” being the one endowed with the limiting adjunct of māyā is called Īśvara, the Lord.
After seeing the process of creation (manifestation), we come to know the evolution from subtle to gross, also from total to individual. They all are come from one source alone which is Brahman. From the standpoint of total, Brahman/Ātmā is called Īśvara and from individual standpoint, Brahman/Ātmā is called jīva. Just like ocean and wave, from total standpoint we call it ocean, and from individual standpoint we call them waves. But essentially they are water alone.
After all these process of evolution, nothing happened to Brahman. Brahman doesn't go under any change even though the entire world is come to being, just like clay doesn't go under any change even though there are many kinds of pot being made. Pots are only names and forms. Throughout the whole process of manifestation, the causal universe, subtle universe and gross universe are formed as the total, and also causal body, subtle body and gross body are formed as individuals. They are served as means for the manifestation of consciousness principle Brahman as Īśvara in total level and as jīva in individual level.
This is to be explained by pratibimba-vada, a illustration of many reflections of sun in pots which are filled with water as the reflected medium. It is compared to Brahman and the entire manifestation. In this model, 3 words we need to know here:
1. Bimba, which is the original image, example: sun.
2. Pratibimba, which is the reflection (manifestation of bimba), example: the reflection of the sun in the water.
3. Upādhi, which is the medium for the reflection to happen, example: water in the pots.
Brahman is compare to the sun which reflected in many different sizes of pots filled with different kinds of water as the reflected medium are compare to different kinds of manifestations. Some medium are clear water which can reflected the sunlight very well, some medium are a little bit cloudy, and some are totally cloudy. The degree of reflecting the light is different in every medium. The many-ness of the pots compare to the many-ness of Jīva, and the different mediums compare to different kinds of manifestation, sentient and inert. When the medium is having mind as its subtle body for the the Cit-consciousness to reflect, and that mind is identifying with one confined body, it is called Jīva. When the medium has no subtle body for Cit to reflect is called inert object. In the same time when the reflected medium is huge in size, for example a huge lake, it can reflect not only the image of the sun but also the light which even can light up other objects. When medium is small in size only can see the tiny light of the reflection. This can be compare to the all mighty Īśvara who is endowed with exalted reflected medium, and jīva endowed with limited medium. All these mediums are attributed to Brahman who is attribute-less, appears in different forms with different attributes.
Therefore the entire universe, me and Īsvara is one alone. Ātma is one, single, non-dual entity alone which manifest in this plurality world. All here are only names, forms and their functions for the transactional purpose. Just like in the ocean, there are waves, breakers, foams, tsunami etc, but actually they are one water only. Even the mighty ocean itself is water alone. Different forms are given different names which serve different purposes.
Evaṁ upādhibhedāt jīveśvarabhedadṛṣṭiḥ yāvat paryantaṁ tiṣṭhati tāvat paryantaṁ janmamaraṇādirūpa saṁsāro na nivartate. Tasmātkāraṇāt na jīveśvarayorbheda buddhiḥ svīkāryā.
In this manner, as long as the perception (conclusion) of difference between the individual and the Lord, brought by the differences in the limiting adjunct, remains, until such time, samsara (life of becoming) in the form of birth, death, etc, does not come to an end. Therefore, for that reason, the conclusion of difference between the individual and the Lord is not to be accepted.
When there is conclusion that I am different from what I objectified, I will be always feel limited by that different entity whether it is a human being, animal, inert object or even Īśvara. Because of the sense of limitation, I desire to come out from this limitation, and this desire converts in to actions (karma). Actions are giving result (punya and papa). And these results causing the re-birth cycle (janma-marana). Therefore for one who desires to liberate from this life of becoming, this conclusion of difference between me, the world and the Lord can not be there. And this wrong conclusion only can be removed by right understanding.