Philosophy: Bhagwan Swaminarayan's philosophy, known as Navya Viśiṣṭādvaita (Neo-qualified non-dualism), upholds the existence of the 5 eternal realities, namely: Jīva , Īśvara , M āy ā , Brahman and Parabrahman . Jīva (Soul) is sentient (chaitanya), subtle and is the knower (jñatva) and enjoyer (Bhoktā) of things. He is immutable, unpierceable, indivisible and eternal. Jīvas are infinite in number and