The Vedas are pantheistic*. The names ‘isvara’ and ‘isa’ are not found in the Rig veda, although the verb form is frequently used to express the power of the gods.

Though the noun form, ‘isvara’ is found in the Atharvana Veda, itcertainly does not have the connotations of later times.

Certain Upanisads begin to put the concept of the Lord in the foreground and the Svetasvatara. Upanisad gives it still greater prominence.

The Personal Lord is finally and fully disclosed in the Gita. In the Vedas, the concept of the Lord is not fully expressed in generic terms such as pati, prabhu, adhipathi, etc. The term ‘lord’ does not refer to one particular God, but each time refers to the different Vedic gods, Indra, Varuna, Agni, Soma, etc.

*Pantheism is a religious belief that includes the entire universe in its idea of God. It is simply said that the nature is God.