The giver of the fruits of action. The result is not in your hands but doing actions is under your control. Karma is jadam. Unless there is grace of Ishwara, results do not accrue. Ishwara is the Law & Order. Adrishta and drishta phalam are the 2 types. The precious name SambhavaH is connected to BhavanaH. Ishwara decides when to again and in which form. To protect dharmis, adharmis are punished. Krishna tells Arjuna that Adharma gets wiped out in the process of protecting dharmis and establish dharma. Only through the path of dharma can adharma be wiped out.
Sustainer of the Universe. Bhagvan is Srishti Karta and karma phala dhata with the given law & order of Ishwara. For example, in the process of chopping trees to build houses, birds and other small animals like squirrels become homeless. Ishwara manifests again to restore that Law & Order and sustain the universe.
He is the source of all elements. प्रकर्षण महा भूतानि प्रभवति . From him as a source everything comes, and everything goes back to him. The pancha bhuta come from him. We are made of 5 elements and connected to 5 prapanchaH. The universe is made up of the 5 elements and hence we are not separate from the universe. The universe comes from 1 Bhagvan and therefore we too come from that Bhagvan. Human beings are endowed with free-will to make a choice. Bhagvad Gita is a Gyana Shastram and dharma Shastram. The Do-s and Don’t-s are clearly stated. Animals do not have fee will. For them it is plain survival daily. They live by instinct.
Bhagvad gita chapter 7/11
बलं बलवतां चाहं कामरागविवर्जितम् |
धर्माविरुद्धो भूतेषु कामोऽस्मि भरतर्षभ ll
I am the strength and the person who has strength; just like power and powerful cannot be separated. I am the essence of strength in everybody. I am also present as the KamaH, raga/dveshas, as the essence of dharma even for dharma viruddhaH, and in adharma and all the living beings as the essence of desire in everything.
Mastery in skills. Unsurpassed skills possessed by him. He does not depend on anything to create. He has the knowledge to create, has the इच्छा शक्ति, क्रिया शक्ति and ज्ञान शक्ति.
Complete overlordship. Aishwaryam. He owns everything. 2 types of aishwaryam: sopadika aishwaryam and nirupadhika aishwaryam. Universe is a byproduct of Maya and therefore not real. That which has support – sopadhika (with upadhi), Ishwara manifests through us. Our physical body is the manifesting medium to realize Ishwara. This support is desha-kala- sahitam and therefore mithya. Nuts &bolts are not separate from Iron. Pot is not separate from clay. All objects appear to be real. The appearance that is created gives a falsified appearance and universe is supported by Maya, which is also unreal. Brahman is satyam and nirupadhika Ishwara. In Saguna brahma upasana Bhagvan is with attributes and is worshipped with all the attributes. Bhagvan without attributes is nirupadhika and is desha-kala-rahitam. This meditation is nirguna brahma upasana.