According to the many advaitins, Saguna Brahma or Ishvara (', Hindi Ishvar'''), in Hindu philosophy, is God or Supreme Consciousness with gunas (qualities or attributes). This contrasts with Nirguna Brahman, the Supreme Consciousness or Supreme Spirit, ie, Brahman beyond the attributes.

However according to the Vaishnava traditions of Vedanta, the definition saguna Brahman given by adwaitins has many mistakes. The form of Lord is never saguna Brahman. It is always nirguna Brahman. Nirguna Brahman means no material attributes. But there are spiritual attributes, like absolute existence, absolute cognizance and absolute bliss. It is the positive side of spiritual dimension. However the word saguna indicates material qualities. Therefore saguna brahman according to Baladeva Vidyabusana indicates the living entities and not God.

The Sanskrit word Ishvara, literally "master, lord" (also used to denote "lord" in a secular sense, as any master or king.), frequently translated as "the Supreme Lord", is used to refer to the One and the Supreme God in a monotheistic sense. In Hindi it is used interchangeably with Bhagwan. The Atharva Veda uses Ishvara as an epithet of the Brahman.

According to Advaita philosophy the universe or creation comes about by the imbalance of the three gunas (sattva, rajas and tamas) within the cosmic mind of Brahman. Nirguna Brahman is beyond mind but Saguna Brahman can said to be floating within the infinite Nirguna Brahma like an iceberg in an endless ocean of water. Saguna Brahman is equated with Ishwara, in turn sometimes equated with a certain personal manifestation of God in human form (such as Shiva or Krishna. Advaita philosophy says that Ishwara or God is simply Brahman who is manifested into the material universe due to a complex illusionary power called Maya.

Dvaita philosophical schools consider the material world to be Saguna Brahman. God is never spoken about as Saguna Brahman by the dwaitins. However the infinitesimal living being is called saguna Brahman. This is because even though the living entity is of the same quality as the Supreme Lord (which means that living being is also nirguna), it can be covered by maya, which is the energy working under the direction of Supreme Lord only, and thus has the potency to cover the spiritual nature of the living being. In this state, when covered by maya, the infinitesimal living entity is called Saguna Brahman.

Hindu philosophical concepts