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Hindu philosophical concept

Saguna Brahman (lit. "The Absolute with qualities") came from the Sanskrit saguṇa (सगुण) "with qualities, gunas" and Brahman (ब्रह्मन्) "the Absolute", close to the concept of immanence, the manifested divine presence.

Rājarshi (2001: p. 45) conveys his estimation of the historical synthesis of the School of Yoga (one of the six Āstika schools of Hinduism) which he holds introduces the principle of "Isvara" as Saguna Brahman, to reconcile the extreme views of Vedanta's "advandva" and Sankya's "dvandva":
"Introducing the special tattva (principle) called Ishvara by yoga philosophy is a bold attempt to bring reconciliation between the transcendental, nondual monism of vedanta and the pluralistic, dualistic, atheism of sankhya. The composite system of yoga philosophy brings the two doctrines of vedanta and sankya closer to each other and makes them understood as the presentation of the same reality from two different points of view. The nondual approach of vedanta presents the principle of advandva (nonduality of the highest truth at the transcendental level.) The dualistic approach of sankhya presents truth of the same reality but at a lower empirical level, rationally analyzing the principle of dvandva (duality or pairs of opposites). Whereas, yoga philosophy presents the synthesis of vedanta and sankhya, reconciling at once monism and dualism, the supermundane and the empirical."

According to Dvaita and Vishistadvaita, Brahman is conceived as Saguna Brahman (personal deity) or Ishvara (Lord of the universe) with infinite attributes, including form. In Dvaita, Saguna Brahman is distinct from individual souls and the material world. In Vishistadvaita, while Brahman is the supreme reality, the world and souls are its body or modes, making them integral to Brahman. Dvaita and Vishistadvaita considers Saguna Brahman as the ultimate reality and liberation (moksha) is attained only by the grace of God. Shankara (Advaita) distinguishes between Saguna Brahman (with qualities) and Nirguna Brahman (without qualities), with Saguna Brahman seen as illusory, and Nirguna Brahman as real.

Surya is regarded as Saguna Brahman by Saura (Hinduism), Goddess Shakti (or Parvati, Durga, Kali, Mahalakshmi, or Gayatri) is seen as the Saguna Brahman in Shaktism and Shiva is the Saguna Brahman of Shaivism.