In this thought-provoking work, Dr T.P. Deshpande explores the Vedic concept of the universe, presenting it not as an effect but as an eternal manifestation of God, where the Creator and Creation are one.He introduces the 'Form-Relation' doctrine of Poornavad, propounded by Dr Parnerkar, bridging ancient wisdom and modern science, and reveals how the Vedas describe the inseparable unity of knowledge, divinity and materiality.