In Indian tradition, there are two concepts of Godhead: Brahman and Ishwara. We find both the ideas highlighted in our sacred books. In Prashna Upanishad, the teacher says that the Omkara is both the para, the higher Brahman and apara, the lower Brahman. Brihadaranyaka Upanishad also declares that the Brahman has two forms—gross and subtle, mortal and immortal, limited and unlimited, defined and undefined. Sri Shankaracharya in his commentaries takes up the question of whether there are two forms of Brahman. The perusal of his commentary on the Brahma Sutra will give us a fair idea of how he solves this problem.In Indian tradition, there are two concepts of Godhead: Brahman and Ishwara. We find both the ideas highlighted in our sacred books. In Prashna Upanishad, the teacher says that the Omkara is both the para, the higher Brahman and apara, the lower Brahman. Brihadaranyaka Upanishad also declares that the Brahman has two forms—gross and subtle, mortal and immortal, limited and unlimited, defined and undefined. Sri Shankaracharya in his commentaries takes up the question of whether there are two forms of Brahman. The perusal of his commentary on the Brahma Sutra will give us a fair idea of how he solves this problem.