What is God? - Kaivalya Upanishad Verse8
sa brahmaa shivah sendrah
so akhyarah paramah swaraat
sa eba visnuh sa praanah
sa kaalo agnih sa chandramaah
He (God, Paramatma) is Brahma, the Creator, He is Shiva, the Lord of Time, He is Indra, the Lord of Heavens, He is the Immutable, He is Supreme, He is Self Luminous. He alone is Vishnu, the all pervading sustainer and protector. He is Praan, the primordial Life Energy. He alone is Time, He alone is Fire. He too is the Moon and the Sun too.