Ishvara (denoted by Vishnu (Narayana)) is the Supreme Cosmic Spirit who maintains complete control over the Universe and all the sentient beings, which together also form the pan-organistic body of Ishvara. The triad of Ishvara along with the universe and the sentient beings is Brahman, which signifies the completeness of existence. Ishvara is Parabrahman endowed with innumerable auspicious qualities (Kalyana Gunas). Ishvara is perfect, omniscient, omnipresent, incorporeal, independent, the creator of the universe, its active ruler and also its eventual destroyer. He is causeless, eternal and unchangeable — and is yet the material and the efficient cause of the universe and sentient beings. He is both immanent (like whiteness in milk) and transcendent (like a watch-maker independent of a watch). He is the subject of worship. He is the basis of morality and giver of the fruits of one's Karma. He rules the world with His Maya — His divine power.