B.G 7.24
अव्यक्तं व्यक्तिमापन्नं मन्यन्ते मामबुद्धयः। परं भावमजानन्तो ममाव्ययमनुत्तमम् ॥२४॥
avyaktaṁ vyaktimāpannaṁ manyante māmabuddhayaḥ। paraṁ bhāvamajānanto mamāvyayamanuttamam ॥24॥
The unintelligent think of Me, the unmanifest, as having assumed a manifest form. They do not understand My supreme, imperishable, and unsurpassed nature.
Gīta Bhāshya 7.24
Speciality of the lord is his unmanifest form, 'avyaktam', which is different from others. 'bhavam' - the reality as it exists.
What is the speciality of Yours compared to others? It is responded through 'Unmanifest' (avyaktam) verse.
Even though devoid of a physical body, You appear as if possessing them. Therefore, it is said - 'This manifest form has been assumed' (vyaktimāpannammim)". It means 'Having assumed a body and other effects'. That too has been stated:
"Beyond existence and non-existence," "He has no actions or works," "Without hands and feet," "They consider the blissful form of the person as metaphorically corporeal."
- thus are the statements.
The word 'bhāvam' is used to mean the reality as it exists. Thus, it is said:
"Not knowing the truth as it exists, they are deluded about His supreme nature."
- and such statements.
Gīta Tātparya 7.24
The unmanifest is the Supreme Lord, and the manifest is said to be the individual being. They are different and distinct.
"The unmanifest is the Supreme being, and the manifest is said to be the individual being. Whoever considers oneness between the two indeed falls into the lower darkness."
-stated thus as well.