Brahma (Sk.). The student must distinguish between Brahma the neuter, and Brahmâ, the male creator of the Indian Pantheon. The former, Brahma or Brahman, is the impersonal, supreme and uncognizable Principle of the Universe from the essence of which all emanates, and into which all returns, which is incorporeal, immaterial, unborn, eternal, beginningless and endless. It is all-pervading, animating the highest god as well as the smallest mineral atom. Brahmâ on the other hand, the male and the alleged Creator, exists periodically in his manifestation only, and then again goes into pralaya, i.e., disappears and is annihilated.
Source: H.P.Blavatsky - The Theosophical Glossary