B.G 2.25

अव्यक्तोऽयमचिन्त्योऽयमविकार्योऽयमुच्यते। तस्मादेवं विदित्वैनं नानुशोचितुमर्हसि ॥२-२५॥

avyakto'yamacintyo'yamavikāryo'yamucyate। tasmādevaṁ viditvainaṁ nānuśocitumarhasi ॥2-25॥

[अव्यक्तः अयम् अचिन्त्यः अयम् अविकार्यः अयम् उच्यते। तस्मात् एवं विदित्वा एनं न अनुशोचितुम् अर्हसि॥
avyaktaḥ ayam = he is of unmanifest form; acintyaḥ ayam = he is beyond capacity of mind to know; avikāryaḥ ayam = he is without distortions; ucyate = it is said; tasmāt = therefore; evaṁ = this way only; viditvā = knowing; enaṁ = Him; na = not; anuśocitum = lament; arhasi = eligible;]

It is said that the Lord is of the unmanifest form, beyond the capacity of the mind to comprehend, and without any distortions. Therefore, understanding Him this way, it is inappropriate for you to lament.

Gīta Bhāshya 2.25

Because of the Lord's infinite power, He assumes multiple forms.

अत एवाव्यक्तादिरूपः ॥ २५ ॥

ata evāvyaktādirūpaḥ ॥ 25 ॥

[ata = therefore (all-powerful); eva = only; avyaktādirūpaḥ = unmanifest and other forms;]

Therefore (as he is all-powerful), he takes up multiple forms such as unmanifest, etc.