In Hinduism, there's a single undivided entity Brahman.

Even though there are alternate interpretation in various schools of Hinduism like [Advaita][1] and [Dwaita][2] schools about the possible relationship between Brahman and men.

Advaita proclaims that everything, including you, me and the Devas and Brahman itself is one and the same thing. Brahman manifest itself as the universe. Quoting from the Wikipedia article on [Advaita Vedanta][3] ([specific revision][4]),

> Shankara's synthesis of Advaita Vedanta is summarised in this quote
> from the Vivekacūḍāmaṇi, one of his Prakaraṇa graṃthas (philosophical
> treatises):
> 
> > In half a couplet I state, what has been stated by crores of texts;
> 
> > that is Brahman alone is real, the world is mithyā (not independently existent),
> > and the individual self is nondifferent from Brahman.
> 
> According to Sringeri Math, Shankara's message can be summarised even
> shorter:
> 
> > The eternal, impersonal, consciousness Absolute is the Brahman, the one without a second.

On the other hand, the Dvaita school advocates that Brahman and the material world have separate existences and that this world is different from Brahman. Again quoting from the Wikipedia article on [Dvaita Vedanta][5] ([specific revision][6]):

> Dvaita Vedanta (dualistic conclusions of the Vedas) espouses dualism by theorizing the existence of two separate realities. The first and the more important reality is that of Vishnu or Brahman. Vishnu is the supreme Self, God, the absolute truth of the universe, the independent reality. The second reality is that of dependent but equally real universe that exists with its own separate essence. Everything that is composed of the second reality, such as individual soul (Jiva), matter, etc. exist with their own separate reality. The distinguishing factor of this philosophy as opposed to Advaita Vedanta (monistic conclusion of Vedas) is that God takes on a personal role and is seen as a real eternal entity that governs and controls the universe.


  [1]: https://en.wikipedia.org/wiki/Advaita_Vedanta
  [2]: https://en.wikipedia.org/wiki/Dvaita
  [3]: http://en.wikipedia.org/wiki/Advaita_Vedanta#Adi_Shankara
  [4]: http://en.wikipedia.org/w/index.php?title=Advaita_Vedanta&oldid=612577829
  [5]: http://en.wikipedia.org/wiki/Dvaita_Vedanta#Philosophy
  [6]: http://en.wikipedia.org/w/index.php?title=Dvaita&oldid=598892903