Chapter 12, Verses 3-4: Ishvara is the all-pervading intelligence (sarvajna-sarvashakti) that manifests as universal laws and forms. This intelligence organizes itself at every level – from atomic to cosmic. It's not merely “all-loving” or “all-beneficent” as these attributes would reduce its true nature. The intelligence manifests in three types of differences (sajatia, vijatiya, svagata bheda). One cannot bypass Ishvara to reach Brahman, as this intelligence is what lifts the veil of ignorance through alignment with its laws. The truth of both Jiva (individual) and Ishwara is ultimately Brahman, but this realization comes only after settling accounts with the world through proper understanding of Iswara.

See notes for this episode at: https://www.YesVedanta.com/bg-ch12/