The poet thinks that God or Goddess is omnipresent. He/ She cannot be confined within temple, church, mosque or gurdwara. He/ She is present at each second at every corner all over the universe. He/ She observes every work. He has a deep belief in Kali. He shows his deep devotion towards Durga and he thinks the pity, sympathy always lies on him from Durga for the devotion of his mother for till her passing away to the Heaven. One day, the poet asked his friend Swapan about the multi deities when his friend said that people want to get the Almighty in various forms. Then he feels that the Almighty is one and the process to find the Almighty is optional. The poet believes that the God/ Goddess was present even before the writings of Geeta, Bible, Koran, Tripitaka, Granth Sahib. He believes that God/ Goddess will also be there even after the destruction of the universe. God/ Goddess is one and only. He/ She is unique. He/ She has neither birth nor death. We have to feel the presence of the Almighty as we feel air even without seeing it through touching. Above all, the poet believes that Mother and Father are the living Goddess and God. The poet attributes his book to his Mother, who lives above all the gods and goddesses.