section_path: Philosophy and practice/Īśvara
section_name: Īśvara
paragraph_text: Īśvara
  
  Shankara, while rejecting empirical reality due to his position of nonduality, still attributes value to the universe as it identifies with Īśvara. He sometimes blurs the distinction between Īśvara and Brahman, using various terms for both. However, he generally separates Īśvara, associated with the universe and its attributes, from the absolute nondual Brahman. Drawing from the Upanishads, Shankara sees Īśvara as the universe's material and intelligent cause, emanating it through the power of maya, thereby making the universe sentient and self-aware. In relation to the Mandukya Upanishad, Shankara compares the universe's unmanifest state to Īśvara in a deep dreamless cosmic state.