Attribute is kalpita

The attributes of air, water etc. and the cause for all that, all of it is kalpita, or mithya in terms of reality. With this kalpanA shakti, brahman is ishvara. All that is here, is tat brahman, and tat brahman , is you, tvam asi. This is the teaching of advaita vedanta.

Advaita vedanta, makes it clear that there is an ishvara, and this jagat is an expression of this ishvara.