We are consistently using the word Brahman which signifies God. We should also remember that Brahman (God) is different from soul. Soul is identified only with our physical bodies and Brahman cannot be identified with a particular thing, because he is everything. We are now trying to understand and realise the Brahman in order to get ourselves liberated. This is the basis of our current discussions. All the Upanishads confirm that Brahman is the Supreme and they cite several examples to substantiate. The soul is created by the Brahman and therefore, both are different. One is the creator and the other is the created. On the basis of this argument, both are different. Further, jiva or the soul is comprised of qualities whereas the Brahman is devoid of qualities, hence both are different. When the soul (jivatma) realises the Brahman, it is said that there is no difference between jivatma (soul) and paramatma (Brahman) as they are unified and become a single entity. But other school of thought says that there is difference between the soul and the Brahman, even if the soul realises the Brahman.
They maintain Brahman is the Supreme and soul which is full of karmas cannot merge with it. In spite of the difference of opinion, both the schools admit that Brahman is bliss. Yet another school of thought believes that prana or air is the Brahman as survival is impossible without prana. Prana is also called the vital force. Some scriptures point out that mind is the Brahman. If we observe keenly, all these references such as bliss, prana and mind accept the Brahman without form. Secondly, there is also a common agreement amongst the scriptures that only soul and its associate, the gross bodies are prone to sufferings and miseries and the Brahman who is just witnessing the sufferings or otherwise of the soul does not get associated with the sufferings etc. Soul alone is associated with karmas hence it suffers. It is also said that both the soul and the Brahman reside in a place in our heart. This place is quite often referred to as the cave of the heart.
This means that soul and the Brahman are situated side by side. Yet others are of the opinion that not the Brahman but knowledge is by the side of the soul. It is also said that Brahman resides within the soul and witnessing its activities. Therefore, we could see that there are different interpretations of the Brahman. This is basically because the Brahman is without form and qualities. Therefore it is extremely difficult to describe the Brahman. It is not that scriptures or its authors differ on the inference of the Brahman. They all accept that Brahman is the supreme. The location and the description of the Brahman in different ways is to enable us to understand the Brahman. Further we need some form to meditate upon and this could also be the reason for describing and localizing the Brahman. The fact remains that Brahman exists everywhere and no one can describe or localize him.