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Īśvara (ईश्वर)

Where Brahman (ब्रह्मन्) is the Absolute described impersonally, Īśvara is the same reality addressed as a Lord who acts, relates, and can be taken refuge in. BG 18.61 is the definitive verse: “the Lord dwells in the heart-region of all beings, O Arjuna, causing all beings to revolve by his māyā as though mounted on a machine (yantra).” The immediately following counsel, BG 18.62, is to take refuge in that Lord “with your whole being.”

The inner controller, not a distant sovereign

Chapter 13 calls this the “Supreme Lord … the witness, the permitter, the sustainer, the experiencer” seated in the body (BG 13.22). Chapter 15 completes the picture: BG 15.15, “I am seated in the hearts of all”; and the Supreme Puruṣa of BG 15.17BG 15.18, called Puruṣottama, “enters the three worlds and sustains them.” Īśvara in the Gita is therefore not an external ruler issuing commands but the innermost presence that both moves a being and can be surrendered to.