Vedanta envisages Brahman as being both transcendent and immanent, as unconditioned and conditioned. Brahman in its true absolute transcendent state is birthless, changeless, innite whole- Existence, Knowledge, Bliss- and is called as “Nirguna Brahman” or “Para-Brahman” , whereas same Brahman in his immanent state of manifestation, with its mysterious power of Maya manifesting the Universe as an appearance, is called as “Saguna Brahman” . This Saguna Brahman is in-turn understood as “Karana Brahman” or the undifferentiated cause of the universe, and as “Karya Brahman”- the manifested Universe, which is the effect. Bhagavad Gita, refers to Brahman in its Karya, Karana, and Para aspect as Kshara Purusha, Akshara Purusha, and Purusha Uttama, respectively. The Upanishads call Nirguna Brahman and Karya Brahman as Para (Higher) and Apara (Lower), respectively.