Brahman and Isvara are not synonymous words, the apparent similarity is on account of similar looking attributes imagined with regard to the impressions these two words activate. According to Advaita, Isvara is Brahman associated with "maya" in its excellent aspect, as the empirical reality it is the determinate Brahman; Isvara has no reality apart from Brahman. The Svetasvatara Upanishad developed the conception of a personal God. The Katha Upanishad states that never has any man been able to visualise "Paramatman" by means of sight, heart, imagination or mind. The Anandamaya-kosha is the Isvara of the Upanishads. Gaudapada called duality "maya", and non-duality, the only reality. Maya is the Cosmic Nescience that has in it the plurality of subject and object and therefore, Isvara is organically bound with the world. Beyond the "Prana" or Isvara is the state of the Infinite limitless Brahman which is why in the Bhagavad Gita VII.24, Krishna tells Arjuna—"not knowing My unsurpassable and undecaying supreme nature the ignorant believe Me to have assumed a finite form through birth."