Jīva and Īśvara

स्थूलशरीराभिमानि जीवनामकं ब्रह्मप्रतिबिम्बं भवति । स एव जीवः प्रकृत्या स्वस्मात् ईश्वरं भिन्नत्वेन जानाति । अविद्योपाधिः सन् आत्मा जीव इत्युच्यते । मायोपाधिः सन् ईश्वर इत्युच्यते । एवं उपाधिभेदात् जीवेश्वरभेददृष्टिः यावत्पर्यन्तं तिष्ठति तावत्पर्यन्तं जन्ममरणादिरूपसंसारो न निवर्तते । तस्मात्कारणान्न जीवेश्वरयोर्भेदबुद्धिः स्वीकार्या ।

sthūlaśarīrābhimāni jīvanāmakaṃ brahmapratibimbaṃ bhavati | sa eva jīvaḥ prakṛtyā svasmāt īśvaraṃ bhinnatvena jānāti | avidyopādhiḥ san ātmā jīva ityucyate | māyopādhiḥ san īśvara ityucyate | evaṃ upādhibhedāt jīveśvarabhedadṛṣṭiḥ yāvatparyantaṃ tiṣṭhati tāvatparyantaṃ janmamaraṇādirūpasaṃsāro na nivartate | tasmātkāraṇānna jīveśvarayorbhedabuddhiḥ svīkāryā |

That which takes the gross body as itself, named jīva, is a reflection of Brahman. This same jīva, by its very nature, holds Īśvara to be other than itself. The Self, conditioned by ignorance, is called jīva. The Self, conditioned by māyā, is called Īśvara. So long as this seeing of a difference between jīva and Īśvara, born of the difference in their conditionings, remains, so long the round of birth and death does not end. For this reason, the thought of a difference between jīva and Īśvara is not to be held.

In plain words

The one that identifies with the gross body, called the jīva, is a reflection of Brahman. By its nature this jīva regards Īśvara as different from itself. The Self limited by ignorance (avidyā) is called the jīva; the Self limited by māyā is called Īśvara. As long as this sense of difference between jīva and Īśvara, caused only by their different limiting conditions, remains, the cycle of birth and death (saṃsāra) does not end. Therefore one should not hold on to the idea of a difference between jīva and Īśvara.

The terms set down here

jīva
īśvara

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