We humans think and feel, reflect and rejoice. We not only experience but also appreciate and are awed by the universe. We are touched by its beauty and magnificence. These capacities are part of the human spirit.
But if we can do this here and now, what about the universe in its distant past before the emergence of human beings? Surely, there was beauty and grandeur in the universe eons before we came to reflect on and experience them. It is very possible that even at the emergence of space and time, matter and energy, there was a universal Cosmic Spirit which was aware of it all, one whose span was the universe at large and perhaps even a longer range.
It is that all-encompassing consciousness of the cosmos that one calls Brahman: the underlying spiritual substratum of the Universe. Brahman pervades the world and gave rise to the laws that govern the functioning of the world. from this perspective, every conscious entity is a manifestation of Brahman.