It is he who is always engaged in all that is good and evil in the three worlds. On account of his fullest control over all objects of enjoyment he is called Ishvara.
स एव व्यापृतो नित्यं त्रैलोक्यस्य शुभाशुभे। ऐश्वर्याच्चैव कामानामीश्वरः पुनरुच्यते॥