'ISA' is a manifestation of God-head. Sarva-Isa is Sarvesa, all Isa,
all manifestations of God-head are subsumed in the Sathya Sai form and name;
for Baba has granted vision of Himself as Siva Sakthi, as Sakthi, as Siva
(at the Kothanaghatta Temple*) and at Hampi Virupaksha temple, as Krishna, as
Rama, as Ganesa and as Panduranga. He has declared 'I am worshipped in all
places of worship. I accept all prayers, all offerings made in all Yagnas.'
At Bombay, discoursing to the delegates at the World Conference of Sri Sathya
Sai organizations, Baba declared:"Do not be misled by My condescension and compassion
which makes Me move among you as one of yourselves and mistake Me as
human. I am Sarva-Devatha (ISA)-Swarupa. All manifestations of Godhead are
but limbs and parts of this Sathya Sai form."
[*Siva temple, in the village of Kothanghatta, 2 miles from Sravana Belagola, the famous Jain shrine in the Hassan District of Karnataka State]