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In the Mandukya Upanishad is mentioned, the distinction between the Brahman and Isvara. <blockquote>एष सर्वेश्वर एष सर्वज्ञ एषोऽन्तर्याम्येष योनिः सर्वस्य प्रभवाप्ययौ हि भूतानाम् ॥ ६ ॥ (Mand. Upan. 6)<ref name=":4">Mandukya Upanishad ([https://sa.wikisource.org/wiki/%E0%A4%AE%E0%A4%BE%E0%A4%A3%E0%A5%8D%E0%A4%A1%E0%A5%81%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A5%8B%E0%A4%AA%E0%A4%A8%E0%A4%BF%E0%A4%B7%E0%A4%A6%E0%A5%8D Complete])</ref></blockquote>This one is the Ishvara (Shasaka, Paripalaka, Ruler) of all (सर्वेश्वरः);  is all-knowing (सर्वज्ञः । omniscient); is inner director all (अन्तर्यामि । inner controller or director); is the Source of all (योनिः सर्वस्य); and is verily the place of Origin and Dissolution of all beings (प्रभवाप्ययौ हि भूतानाम्).  

In the Mandukya Upanishad is mentioned, the distinction between the Brahman and Isvara. <blockquote>एष सर्वेश्वर एष सर्वज्ञ एषोऽन्तर्याम्येष योनिः सर्वस्य प्रभवाप्ययौ हि भूतानाम् ॥ ६ ॥ (Mand. Upan. 6)<ref name=":4">Mandukya Upanishad ([https://sa.wikisource.org/wiki/%E0%A4%AE%E0%A4%BE%E0%A4%A3%E0%A5%8D%E0%A4%A1%E0%A5%81%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A5%8B%E0%A4%AA%E0%A4%A8%E0%A4%BF%E0%A4%B7%E0%A4%A6%E0%A5%8D Complete])</ref></blockquote>This one is the Ishvara (Shasaka, Paripalaka, Ruler) of all (सर्वेश्वरः);  is all-knowing (सर्वज्ञः । omniscient); is inner director all (अन्तर्यामि । inner controller or director); is the Source of all (योनिः सर्वस्य); and is verily the place of Origin and Dissolution of all beings (प्रभवाप्ययौ हि भूतानाम्).  

This Upanishad a start was made with the premise that the Self (Ishvara) is possessed of four quarters. After the description of the three quarters (or states namely Visva, Taijasa and Prajna), the following makes it evident that fourth quarter (Turiya) is different from the three states<blockquote>नान्तःप्रज्ञं न बहिष्प्रज्ञं नोभयतःप्रज्ञं न प्रज्ञानघनं न प्रज्ञं नाप्रज्ञम् । अदृष्टमव्यवहार्यमग्राह्यमलक्षणं अचिन्त्यमव्यपदेश्यमेकात्मप्रत्ययासारं प्रपञ्चोपशमं शान्तं शिवमद्वैतं चतुर्थं मन्यन्ते स आत्मा स विज्ञेयः ॥ ७ ॥ (Mand. Upan. 7)<ref name=":4" /></blockquote>Summary : They consider the Fourth to be that which is not conscious of the internal world (न अन्तःप्रज्ञं), nor conscious of the external world (न बहिष्प्रज्ञं) nor conscious of both the worlds (न उभयतःप्रज्ञं), nor a mass of consciousness (प्रज्ञानघनं), nor simple consciousness (न प्रज्ञं), nor unconsciousness (न अप्रज्ञम्); it is unseen  or unperceived (अदृष्टम् । not an object of any sense of knowledge) therefore Avyavaharyam (अव्यवहार्यम्) beyond empirical dealings; Agrahyam (अग्राह्यम्) beyond the grasp, of organs of action; Alakshanam (अलक्षणं) without any logical ground of inference, thus uninferable.  

This Upanishad a start was made with the premise that the Self (Ishvara) is possessed of four quarters. After the description of the three quarters (or states namely Visva, Taijasa and Prajna), the following makes it evident that fourth quarter (Turiya) is different from the three states<blockquote>नान्तःप्रज्ञं न बहिष्प्रज्ञं नोभयतःप्रज्ञं न प्रज्ञानघनं न प्रज्ञं नाप्रज्ञम् । अदृष्टमव्यवहार्यमग्राह्यमलक्षणं अचिन्त्यमव्यपदेश्यमेकात्मप्रत्ययासारं प्रपञ्चोपशमं शान्तं शिवमद्वैतं चतुर्थं मन्यन्ते स आत्मा स विज्ञेयः ॥ ७ ॥ (Mand. Upan. 7)<ref name=":4" /></blockquote>Summary : They consider the Fourth to be that which is not conscious of the internal world (न अन्तःप्रज्ञं), nor conscious of the external world (न बहिष्प्रज्ञं) nor conscious of both the worlds (न उभयतःप्रज्ञं), nor a mass of consciousness (प्रज्ञानघनं), nor simple consciousness (न प्रज्ञं), nor unconsciousness (न अप्रज्ञम्); it is unseen  or unperceived (अदृष्टम् । not an object of any sense of knowledge) therefore Avyavaharyam (अव्यवहार्यम्) beyond empirical dealings; Agrahyam (अग्राह्यम्) beyond the grasp, of organs of action; Alakshanam (अलक्षणं) without any logical ground of inference, thus uninferable. Therefore, It is Achintyam (अचिन्त्यम्) unthinkable hence It is Avyapadesyam (अव्यपदेश्यम्) indescribable by words. Its (Turiya state's) Sara (सारं) or valid proof is ekatmapratyaya (एकात्मप्रत्यया), the unchanging sole belief in the Self. Prapanchopasamam (प्रपञ्चोपशमं) the one in whom all phenomena have ceased, hence Shantam (शान्तं), unchanging (free from emotions) and Shivam (शिवम्) auspicious. Chaturtham (the fourth state called Turiya) is thus considered (to be distinct from the other three states) as that Atma (स आत्मा), that is to be known (स विज्ञेयः).<ref name=":32">Swami Gambhirananda (1937) ''Eight Upanishads, Volume 2 (Aitareya, Mundaka, Mandukya and Karika, and  Prasna) With the Commentary of Sankaracarya.'' Calcutta: Advaita Ashrama. (Pages 205-211)</ref> That Atman (Self) (refering to the Absolute Brahman) is denoted by the syllable Om 

 

==== Nirguna Brahma ====

==== Nirguna Brahma ====