Mahima Dharma scriptures portray the supreme divine as a rigorously monotheistic, formless absolute, most often named Alekha or Alekha Param Brahma. This reality is described as nirguna and nirakara—without attributes or form—utterly beyond color, shape, gender, or any anthropomorphic representation. It is invisible and unmanifest, not an object of the senses or of ordinary thought, and thus fundamentally inexpressible by language, image, or ritual symbol. Terms such as Anadi (beginningless) and Ananta (endless) underscore its eternal, self-existent nature, while its status as Eka Brahma affirms it as the sole, ultimate reality behind all appearances of plurality. The same reality is characterized as Sat-Chit-Ananda, pure existence, consciousness, and bliss, indicating that what is formless and indescribable is at once the very ground of being and awareness.

Although utterly transcendent, this supreme principle is also affirmed as omnipresent, omniscient, and omnipotent—the all-pervading source, sustainer, and creator of the universe. It pervades all beings and the entire cosmos, yet remains beyond them, functioning as the inner witness and substratum of all that exists. No scripture, priestly mediation, or external rite can fully grasp or bind this reality; it is knowable only through direct spiritual realization grounded in devotion and moral purity. Accordingly, the tradition rejects idol worship, temple-centered ritualism, and sectarian divisions, regarding them as inadequate to the nature of the one formless divine. True worship is located not in external observance but in ethical living—truthfulness, compassion, non-violence, and the refusal of caste-based or gender-based hierarchy.

Within this vision, the supreme divine stands in an equal relation to all beings, responding to sincerity rather than to birth, status, or ritual privilege. The same Alekha that transcends name and form is understood to dwell in the hearts of all, as the immanent presence that makes spiritual realization possible. Thus Mahima Dharma articulates a monotheism that is both radically apophatic—denying all limiting predicates of the divine—and deeply universalist, affirming one ineffable reality as the common ground of existence, consciousness, and liberation.