Conceptualization
ParaBrahman (Sanskrit) - That which is beyond Brahman. The self-enduring, eternal, self-sufficient cause of all causes, the essence of everything in the cosmos. In the Vedic style of writing, ParaBrahman is referred to as tat (that) as opposed to the manifest universe called idam (this). ParaBrahman means Supreme Brahman, or Supreme Cosmic Spirit, or Godhead. Although an ineffable entity, it could be said to be that which contains and pervades the universe. ParaBrahman, from beyond, encompasses the transcendent and immanent ultimate reality, Brahman. The Absolute Truth is both subject and object, so there is no qualitative difference. Terms like Parameshvara, Ishvara, Bhagavan, Brahman, Paramatma are held to be synonymous with ParaBrahman. Shaktas consider Adi parashakti considered as power of ParaBrahman. Hence considered to same. So actually Adi parashakti who does anything (creates, preserve or destroy) on behalf of ParaBrahman because ParaBrahman is static and Adi Parashakti is dynamic essence.
vadanti tat tattva-vidas tattvam, yaj jnanam advayam brahmeti paramatmeti, bhagavan iti sabdyate
Learned transcendentalists who know the Absolute Truth call this nondual substance Brahman, Paramatma or Bhagavan." (Bhagavata Purana 1.2.11)
brahma-vid apnoti param, tad eshabhyukta, satyam jnanam anantam brahma
Whoever realizes the Supreme Brahman attains to supreme felicity. That Supreme Brahman is Eternal Truth (satyam), Omniscient (jnanam), Infinite (anantam). (Taittiriya Upanishad 2.1.1)
Upanishads further mention often that the Supreme Brahman is Eternal, Conscious, and Blissful (sat-chit-ânanda).
raso vai sa, rasam hy evayam labdhvanandi bhavati
The One is Bliss. Whoever perceives the Blissful One, the reservoir of pleasure, becomes blissful forever. (Taittiriya Upanishad 2.7.1-2)
Verily know the Supreme One to be Bliss. (Brihadaranyaka Upanishad 2.9.28)
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