The Akshar Purushottam Upasana is a philosophy that establishes worshiping God along with His gunatit sadhu. It is also known as the Brahma-Parabrahma philosophy. Aksharbrahma is Parabrahma’s ideal devotee and present through the gunatit sadhu on Earth. The gunatit sadhu is not God, but God works through him. Parabrahma is Supreme God. He is the Ultimate Entity that controls all of the cosmos and everything around us. He is the creator, sustainer, and destroyer. The Sanskrit word upãsanã is a compound of two words: ‘upa’ meaning near; and ‘ãsanam’ meaning to sit. Upasana is the spiritual means for a devotee to attain a seat next to God. By understanding Bhagwan Swaminarayan as being sarvopari, sakar, sarva karta, and pragat, and by knowing that the gunatit sadhu is the pathway to liberation on Earth, the devotee secures his seat next to God. This upasana is the foundation of the BAPS Swaminarayan Sanstha. It was revealed by Bhagwan Swaminarayan and formally established by His third spiritual successor, Shastriji Maharaj.