In the Unmanifest and the Manifest Absolute all the Truths and Realities exist as One. In the Absolute Divine Reality there is the beginning of differentiation, but still all aspects of the Supreme Truth co-exist closely. But in the Transcendent Divine Reality, each of the many Godheads individualises and expresses its own Truth apart from the others, although still in harmony with teh Whole, and with the Supreme from it sprang.
Here then we have a state or ontocosm quite distinct from the proceeding; here there is no question of ambiguity or confusion with the One (except by the exoteric religionist, who worships one aspect or God or Godhead to the exclusion of all others). So with the stage of Transcendent Divine we have (from the perspective of the Absolute) the first stage of Manifestation or emanation proper, even if this is, due to to its proximity with the Manifest Absolute, a Reality of pure Divinity or pure Divine Existence, utterly beyond ordinary human comprehension (all that mystics can do is point the way, or use metaphors).
In Post-Plotinian Neoplatonism the Transcendent Divine plane corresponds to the hypostasis of Ontos or Pure Being, and the Noetic Gods. In Kashmir Shaivism it is Sadashiva-tattwa, the first of the emanated tattwas, in which the Shiva or Transcendent Absolute Consciousness principle is predominant, and the entire universe appears only dimly, as an aspect of one's Self.
The equivalent Gorakhnathian Godhead is Bhairava, the Godhead of the first of the Universes, the Universe of Ananda, which encompasses and is the essence of all the other universes, "Who dwells in the realm of perfect spirituality and blissfulness, in Whose perception the whole Cosmic System is full of Ananda (Bliss) and Chaitanya (non-dual consciousness)." [Banerjea, Philosophy of Gorakhnath, pp.123-4, 132]
The Goraknathian system stresses the immanence of Divinity. In
the more strictly hierarchical Lurianic Kabbalah, the emphasis is on Transcendence.
The equivalent Divine Reality here is the partzuf Arik Anpin (Greater Counternance),
which is the same as the highest sefirah, Keter, of Atzilut, which is not
yet polarised into opposites, and which is the root of all the other partzufim.
Arik Anpin itself consists of ten sefirot, hence it is an entire Universe
or ontocosm in itself.
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