Shankara has employed the term 'Parameśwara and 'Īśwara' quite frequently in the Prasthana traya bhashya. By these two terms one is likely to conclude that he is referring to saguna brahman only in those instances. However, a careful reading of these instances reveals that on quite many occasions these terms convey undisputedly the Nirguna, Nirvishesha, Nirupadhika Brahman. To understand this, it would be beneficial to first examine those instances where Shankara determines that the Brahman of the Upanishads is Nirguna, Nirvishesha alone and not anything else. The statements of saguna Brahman in the Upanishads, Shankara avers, is only an expression of avidyā.
This study reveals that Shankara uses the terms ‘Iśvara’ and ‘Parameśvara’ as a synonym for Nirguna Bahman. Below is an article that cites several Bhashya passages that highlight the NB nature of the terms ‘Iśvara’ and ‘Parameśvara’:
नमस्ते सुब्बु जी.There is no doubt that AchArya has used the terms Ishwara and Parameshwara as synonyms of NirguNa Brahman. However, this only shows that AchArya has taken the lakshya-artha of these words. The vAchya-artha of these words remains saguNa Brahman. Isn't it? Or is it the claim that even the vAchya-artha of Ishwara/Parameshwara is NirguNa Brahman?
ईशा वास्यमिदं सर्वं यत्किं च जगत्यां जगत् ।
तेन त्यक्तेन भुञ्जीथा मा गृधः कस्य स्विद्धनम् ॥ १ ॥
--Regards.Sudhanshu Shekhar.
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