Elaborating on the teachings of the scriptures, Vivekachoodamani of Sri Adi Sankaracharya says the only difference between God and the individual is the conditioning.
If these conditionings of Maya, the pure Sattva Guna and Avidya, the Rajas and Tamas of the individual are removed, there is no Ishwara (the supreme lord) and the Jiva (the individual being).
Both are one. The example to prove this statement is indeed interesting.
The king is a physical person with the regal accoutrements and a kingdom around him.
The servant of the king wields a sword and a shield. If the kingdom and the regal paraphernalia are taken away from the king and so also the sword and the shield of the servant, then there is neither king nor servant.
The expression of consciousness at the level of an individual being is Jiva. The same consciousness when it functions as unfettered awareness in the totality, it is Ishwara.The scriptures declare as a commandment, “Now then, the injunction.”
What is that injunction? This experience of duality—myself, and others and things of the world—is not real.
With the knowledge expounded by the scriptures, if the seeker has to go on negating every single object perceived by the five senses and through the mind as, “not this, not this,” what is left after negating everything—even the body, the vital energy, mind, intellect and experiences—is the Self, the only reality.
Whatever gross material that is seen or subtle expressions such as fragrances, smells, qualities, characteristics, thoughts, emotions, beliefs and moods that are seen or experienced are negated, the one pervasive factor that covers everything, including the individual and the universe, is revealed.
The identity between the Jiva and Ishwara should be arrived at and understood through the indicative meanings. The common example given in Vedantic descriptions to drive in this idea is ‘So Ayam Devadattah’.
A person could have played with Devadattah as a small boy in the streets of Gujarat.
Once he goes to Kashi and his friend gives him a slap on the back on the banks of the Ganges and says, “Hey, don’t you recognise me? I am Devadattah!”
This person will wonder about that little boy who played cricket in Gujarat and this tall man in Kashi. There are many differences and there is one physical similarity he recognises and of course matching with the same name. And the friends continue with their conversation.
In the same way, the Jiva is small, with limited capability, resources and thinking.
The Ishwara is big, all-pervading and an ocean of virtues, knowledge, strength, power, money and dispassion.
Yet the consciousness that illumines the little Jiva and the infinite Ishwara are the same. The identity between the two has been arrived at.