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Transcendence can be attributed to the divine not only in its being, but also in its knowledge. Thus, God may transcend both the universe and knowledge (is beyond the grasp of the human mind). Although transcendence is defined as the opposite of immanence, the two are not necessarily mutually exclusive.
Ishvara is a philosophical concept in Hinduism, meaning controller or the Supreme controller (i.e. God) in a monotheistic or the Supreme Being or as an Ishta-deva of monistic thought. Ishvara is a transcendent and immanent entity best described in the last chapter of the Shukla Yajur Veda Samhita, known as the Ishavasya Upanishad.
Another meaning of immanence is the quality of being contained within, or remaining within the boundaries of a person, of the world, or of the mind. This meaning is more common within Christian and other monotheist theology, in which the one God is considered to transcend his creation.
It regards Brahman as the universal soul, both transcendent and immanent, referred to by various names such as Śrī Kṛṣṇa, Viṣnu, Vāsudeva, Purushottama, Nārāyaņa, Paramatman, Bhagawan and so on.
Equated with Vishnu in Vishishtadvaita or one of his avatar, [57] he is both the material and efficient cause, transcendent and immanent. [55] Ishvara manifests in five forms, believe Vishishtadvaitins: para (transcendent), vyuha (emanations), vibhava (incarnations), antaryamin (dwells inside), and arca (icons). [ 58 ]
Transcendence can be attributed in knowledge as well as or instead of its being. Thus, an entity may transcend both the universe and knowledge (is beyond the grasp of the human mind). Although transcendence is defined as the opposite of immanence, the two are not necessarily mutually exclusive.
Shaivas or Shaivites are those who primarily worship Shiva as the supreme god, both immanent and transcendent. Shaivism embraces at the same time monism (specifically nondualism) and dualism. To Shaivites, Shiva is both with and without form; he is the Supreme Dancer, Nataraja; and is linga, without beginning or end.
He is causeless, eternal and unchangeable—and is yet the material and the efficient cause of the universe and sentient beings. He is both immanent (like whiteness in milk) and transcendent (like a watch-maker independent of a watch). He is the subject of worship. He is the basis of morality and giver of the fruits of one's Karma.