The highest conception of God both as the Impersonal and the Personal:The Nasadiya Sukta states that the Supreme Being is both theUnmanifest and the Manifest, Existence as well as Non-existence, theSupreme Indeterminable.
All this Universe is God as the Supreme Person – the Purusha with
thousands of heads, thousands of eyes, thousands of limbs in His
Cosmic Body. He envelops the whole cosmos and transcends it to
Whatever is anywhere, visible or invisible, all this is pervaded by
Narayana within and without.
God manifested Himself in the beginning as the Creator of the
Universe, encompassing all things, including everything within
Himself, the collective totality, as it were, of the whole of
creation, animating it as the Supreme Intelligence.
All things, the high and the low, the moving and the unmoving, the
good and the bad, the beautiful and the ugly, nay, every conceivable
thing, with the all-pervading Siva or Rudra as the Supreme God.