Having accepted and established Ishvara, Advaita Vedanta proclaims that the real nature of Ishvara (existence, consciousness and bliss) is non different from the real nature of an individual. This gives room in Advaita Vedanta to show the nature of Ishvara as both the material and instrumental cause of this universe and the individual who is limited in his own capacities as unreal and declare that there is oneness between the two having negated the qualities. This establishes Ishvara as 'saguNa' or with attributes from the empirical existence and 'nirguNa' from the absolute sense. This oneness is accepted only at the level of 'mukti' or ultimate realization and not at the 'vyavahara' or empirical level. At the absolute level there is no otherness nor distinction between "Jiva" (living being) and "Ishvara", and any attempts to distinguish the two is a false idea, one based on wrong knowledge, according to Advaita Vedanta.