[4][5] In major schools of Hindu philosophy it is the immaterial, efficient, formal and final cause of all that exists.
[5][6] Brahman is a key concept found in the Vedas and is extensively discussed in the early Upanishads[7] and in Advaita Vedanta literature.
The Absolute Truth is both subject and object, so there is no qualitative difference: The Upanishads state that the Supreme Brahma is Eternal, Conscious, and Blissful sat-chit-ânanda.
[23] In the Devi Bhagavata Purana, the four-armed Vishnu describes Mahā Kāli as Nirguna, creatrix and destructrix, beginningless and deathless.
[24] The Kāli Sahasranama Stotra from the Kalika Kulasarvasva Tantra states that she is supreme (paramā) and indeed Durga, Śruti, Smriti, Mahalakshmi, Saraswati, Ātman Vidya and Brahmavidya.
[26] In Chapters 13 and 23 of Nila Tantra she is called the cause of everything, Gayatri, Parameshwari, Lakshmi, Mahāmāyā, omniscient, worshipped by Shiva himself, the great absolute (māhāparā), supreme (paramā), the mother of the highest reality (parāparāmba) and Ātman.
[27] Mahā Kāli's own form is referred to as Para Brahman (parabrahmasvarūpiṇī) in the Devyāgama and different Tantra Shastras.