In Hinduism, Brahman connotes the highest universal principle, the Ultimate Reality of the universe. In major schools of Hindu philosophy, it is the non-physical, efficient, formal and final cause of all that exists. It is the pervasive, infinite, eternal truth, consciousness and bliss which does not change, yet is the cause of all changes. Brahman as a metaphysical concept refers to the single binding unity behind diversity in all that exists. The metaphysical concept of Brahman in the Vedas was God Vishnu, stated as : "Brahmaśabdaśca Viṣṇaveva", that Brahman can only refer to Vishnu. Scriptures which say different are declared as non-authoritative by him.

Metaphysics is the branch of philosophy that examines the basic structure of reality. It is often characterized as first philosophy, implying that it is more fundamental than other forms of philosophical inquiry. Metaphysics is traditionally seen as the study of mind-independent features of the world, but some modern theorists understand it as an inquiry into the conceptual schemes that underlie human thought and experience.