Guest (2): Īśvara is different from Brahman?
Prabhupāda: Īśvara everyone. But īśvara parama is Kṛṣṇa.
Guest (1): Parameśvara.
Prabhupāda: Parameśvara. There is two words. One is īśvara; one is parameśvara. You may be īśvara. You may be īśvara in your business. So many workers are working under you, and you are ordering, you are regulating, but you are not parameśvara. Similarly, you take each and every one, up to Brahma. They may be īśvara, but he's not a parameśvara. Parameśvara is one. Mattaḥ parataraṁ nānyat (BG 7.7). That is Kṛṣṇa.