Explanation:

The practical spiritual effort is to worship God intensively to become God. By the worship of God, a soul gets liberated and enters the inner circle of God. When God wants to incarnate in human form in the world, He will select some liberated soul and enter it. That blessed liberated soul gets a human body and such a human being charged with God is the human incarnation. The human being along with its human body becomes God since God pervades all over the soul and body. We say that God pervaded all over the human body because the soul is a part of the human body. A metallic wire becomes electricity when the current pervades all over it. Now we can say that the soul becomes God. Hence, the chance of becoming God is open to every soul provided it becomes deserving for the entry of God. Advaita or monism is quite possible and any soul has the chance to become God. But, in basic reality, the current is not converted into the wire and the wire is not converted to current. Similarly the current is not wire already and the wire is not current already. But the electrified wire is electricity for all practical purposes. This is the true concept, which can be accepted by any non-egoistic and non-ambitious soul. But the atheist is highly egoistic and highly ambitious. He will never worship God because he does not even accept God. Hence Shankara modified the style of the concept without affecting the basic reality to suit the atheists for their upliftment. He told atheists that they are already God and worship of the mediated God is a relative truth only to achieve the ambition. The atheist now starts worshipping the mediated God, Ishwara, believing that such worship is not true in the absolute plane. Therefore, his worship of the Lord, Ishwara, is not sincere. However, during the course of his insincere worship, the kindest Lord will pity on him and change his mind so that even this atheist becomes sincere and an obedient servant without any trace of ambition. When the path and goal are not affected, a theoretical twist is not a sin to lead a foolish human being into the correct path. The mother says to the child that the moon will come down if the child eats the food. This twist of the fact is not a sin because it is for the welfare of the child.