Perhaps I am entering this too late but, my understanding of Advaita and Non-duality is that I am the one being, mind, consciousness, awareness and not two or a being plus me - another being. More to the point, if I ask myself who/what am I? I come away with the realization that there is only on me - not two - an individual me and a universal Me. Not two tells me that there is only one of anything or any condition in all of creation, even if it looks like there are a huge number of separate, individuals and things. So for me, splitting up the basic concepts of Advaita into: Brahman, Parabrahman, Atman, Ishvara, etc. is counter productive and leads nowhere. "I am" is just about as good as it gets for me. I am that or I am all, etc. is 2nd best so long as I retain a sense of my Real Self and not get lost in my separate ego again (which I often am!). Somehow this discussion is going away from the True 'I' and not towards it. What happened to the teachings of Ramana Maharshi?