Brahman and Atma[edit]
Some Upanishadic statements identify the Atma, the Self, with Brahman. While Advaita philosophy considers Brahman to be without form, qualities, or attributes, Visishtadvaita and Dvaita philosophies understand Brahman as one with infinite auspicious qualities. In Advaita, the ultimate reality is expressed as Nirguna Brahman. Nirguna means formless, attribute-less and indescribable. Advaita explains all personal forms of God including Vishnu and Shiva with a metaphor: The personal God is impersonal reality reflected upon the mirror of ignorance and illusion. In Visishtadvaita and Dvaita, God is Saguna Brahman with infinite attributes and is the source of the impersonal Nirguna Brahman, and God's energy is regarded as Maya.