अक्षर = अविनाशी, क्षय न पानेवाला । कूटस्थ, मूलमें अवस्थित । अविनाशी परमत्मा को अक्षर कहा जाता है । ब्रह्मको कार्यब्रह्म और परब्रह्म मानने से परब्रह्म अक्षरातीत परमात्माके सद-अंश को अक्षरब्रह्म कहा जाता है । परब्रह्म खुद अक्षरातीत है । अक्षरब्रह्म क्षण में करोडो ब्रह्मांडोका सर्जन और विसर्जन करते हैं । उनकी यह लीला को बाललीला कहा गया है । अक्षरातीतकी लीला किशोरलीला है । महामति श्रीप्राणनाथजीने अक्षर और अक्षरातीत में, स्वरूप भेद नहीं परंतु लीलाभेद माना है । “स्वरूप एक है, लीला दोई”। अक्षरब्रह्म रोज अक्षरातीत के दर्शन करने जाते हैं । उन्होने अक्षरातीतकी लीला देखने की इच्छा करी । रास लीला द्वारा उनकी इच्छा पूरी हुई ।

Akshar = Imperishable / indestructible, the one who does not decay or get exhausted. Unchangeable / uniform, located in the roots (origin). The imperishable Parmatma is Akshar. By construing Brahm as Karyabrahm & Parbrahm, the part of Parbrahm Aksharateet is known as Aksharbrahm. Parbrahm himself is Aksharateet. In a moment Aksharbrahm creates and destroys crores of universes. This leela is known as Bal leela (leela done as a child). The leela of Aksharateet is known as Kishor leela (leela done as a youth). Mahamati Prannathji has not made distinction between the swaroop of Akshar & Aksharateet, but he has agreed to the distinction in the leelas. He says “Swaroop ek hai, leela doi”, meaning Swaroop (forms) are same, but leelas are two (different).” Aksharbrahm comes daily for the darshan of Aksharateet. He desired to see the leela of Aksharateet. Through Raas leela his wish got fulfilled.