Since Brahman does not have form and qualities, it is called the subject. Subject is the one who is an object of investigation. Though we cannot say that we are investigating the Brahman in the literal sense, we are in the process of investigation for the purpose of our knowledge. Without knowledge and intellect, we cannot realize the Brahman. The origin of Brahman is unknown to us. We come to know about Brahman only through scriptures. Vedas, Quran or the Bible cannot go wrong. Taitrya Upanishad says satyam, jnanam, anantham, brahma. This means, truth, knowledge and infinity is the Brahman. But we have to remember that Brahman is devoid of qualities. Truth and knowledge are qualities and therefore cannot properly describe Brahman.
These qualities by negation enable us to narrow down our search. It is like an elimination process that has been made readily available to us by saints. Otherwise, we have to negate millions of things to describe the Brahman. Since Brahman does not have a form, it is beyond the reach of our senses. We are attributing certain qualities to Brahman that are considered divine. Why only certain qualities are considered as divine? Those qualities that are considered good and not injurious to others are considered divine. For example we say love is God or truth is God. Brahman exists everywhere, but we choose to identify him within our heart. Since it is difficult for persons like you and me to identify the Brahman, who is without form and qualities, scriptures narrow down a location for him. Since heart forms an important organ for our existence, heart is chosen as his domicile. Heart also represents the akash or ether.
The scriptures are our guides to understand the Brahman, as they are potent source for knowledge. They not only help us in identifying the Brahman, but also help us in the process of unification of self with Brahman. This process is important because, our ultimate goal is self-realization. Total self-realization is achieved only when we get rid of duality. When Brahman exists everywhere, where is the question of another object apart from the Brahman? This fact we are not able to realise because of maya or illusion. If maya or illusion is gone, what we see is only the Brahman. This is easier in theory than in practice. We can reach somewhere near this stage only if we are able to consider an infected stray dog and us as one and the same. But on seeing such a dog, even though the dog is hungry, we never have any intention to go anywhere near him because of two reasons. One is its ugly appearance and another is the fear of rabies.
In the process we ignore the Brahman in the dog as we consider the Brahman in the dog different from the Brahman within us. Here the duality persists. But there is yet another aspect called good and bad. We know the ill effects of rabies therefore, we are unwilling to go anywhere near the dog. The Brahman is the cause of both good and bad. Here arises the confusion about which is correct, staying away from the stray dog or get bitten by the stray dog. In this context we have to use our knowledge, a gift provided by the Brahman and take an appropriate decision. Our decision is influenced by our karmas. If our karmas are bad, probably the stray dog may bite. If our karmas are good, we will feed the dog and the dog will not harm us. We have seen earlier that God does not break his own rules.