Brahman – Ishvara , here the first term indicates Infinite being and possibility, and the second suggests creative freedom. Why should the Absolute Brahman perfect, infinite, needing nothing, desiring nothing, move out into this world ? It is not compelled to do so. It may have this potentiality but it is not bound or compelled by it. It is free to move or not to move, to throw itself into forms or remain formless. If it indulges its power of creativity, it is because of its free choice.
In Ishvara we have the two elements of wisdom and power, Shiva and Shakti. By the latter the Supreme who is unmeasured and immeasurable becomes measured and defined. Immutable being becomes infinite fecundity.
Now, we have seen that ‘a’ ( A ) is akshara and similarly its manifestation Ishvara is the lengthened second vowel ‘i’ ( [- ) . Thus it can be understood as i-svara, literally meaning the “‘i’ ( [– ) vowel”. The Vedic equivalent of Ishvara is Lord Indra . The Aitareya Upanishad I .3.14 explains why Indra is so named. Idam means ‘this’ and ‘that which can be seen’ is idam adarsham. This is shortened to idamdra and further to Indra, a cryptic version ‘because the Gods like mysterious names’. In essence Indra like Ishvara is the perceivable projection of Brahman .