My humble views on the above query which is on the lines of a private query I got recently: At a paramaarthika sathyam level, there is only Brahman, which is a formless power or force or presence (and not a personality). At a vyavaharika sathyam level, divinity takes form like Rama, Krishna and Sai Baba. Prayer is heard and understood by divinity in form of Rama/Krishna/Sai Baba as well as by formless Brahman. Some quotes about paramaarthika and vyavaharika sathyam are given below. From Bhagavan Sri Sathya Sai Baba's divine discourse on 21st July 1996, http://www.sssbpt.info/ssspeaks/volume29/d960721.pdf : There are three aspects of this Divinity: paramarthika, vyavaharika, and pratibhasika (absolutely real, empirical and illusory). These three are not different from each other. The same Divinity is present in all three. There can be no waves without water, and there can be no froth without waves. The waves are the basis of froth, and water is the basis of waves. Water is the same ...