Q: Is there a separate being Iswara [personal God] who is the rewarder of virtue and punisher of sins? Is there a God?
Sri Ramana Maharshi : Yes.
Q: What is he like?
Sri Ramana Maharshi : Iswara has individuality in mind and body, which are perishable, but at the same time he has also the transcendental consciousness and liberation inwardly.
Iswara, the personal God, the supreme creator of the universe really does exist.
But this is true only from the relative standpoint of those who have not realized the truth, those people who believe in the reality of individual souls.
From the absolute standpoint the sage cannot accept any other existence than the impersonal Self, one and formless.
Iswara has a physical body, a form and a name, but it is not so gross as this material body.
It can be seen in visions in the form created by the devotee.
The forms and names of God are many and various and differ with each religion.
His essence is the same as ours, the real Self being only one and without form. Hence forms he assumes are only creations or appearances.
Iswara is immanent in every person and every object throughout the universe. The totality of all things and beings constitutes God.
There is a power out of which a small fraction has become all this universe, and the remainder is in reserve.
Both this reserve power plus the manifested power as material world together constitute Iswara.
(Source: Be As You Are: The Teachings of Sri Ramana Maharshi by David Godman)