Aitareya Upanishad by Shankara Ācārya parts II 1 Introduction. The Reality, that is the creator, preserver, and destroyer of the universe, and is transcendental, omniscient, omnipotent, and all-knowing, created in due order, this entire universe beginning with space, without the help of any substance other than Himself. Then He entered by Himself into all living creatures for the sake of self-realisation. I am this Brahman.