B.G 7.24
अव्यक्तं व्यक्तिमापन्नं मन्यन्ते मामबुद्धयः। परं भावमजानन्तो ममाव्ययमनुत्तमम् ॥२४॥
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.
को विशेषः तव अन्येभ्यः इत्यत आह - 'अव्यक्तम्' इति।
What is the speciality of Yours compared to others? It is responded through 'Unmanifest' (avyaktam) verse.
कार्यदेहादि वर्जितम्। तद्वानिव प्रतीयसे इत्यत आह - 'व्यक्तिमापन्नम्मिम्' इति। कार्यदेहाद्यापन्नम्। तच्चोक्तम् -
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:
'सदसतः परम्', 'न तस्य कार्यम्', 'अपाणिपादः', 'आनन्ददेहं पुरुषं मन्यन्ते गौणदैहिकम्'
"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."
इत्यादौ।
- thus are the statements.
भावं याथार्थ्यम्। तथाऽब्रवीत्-
The word 'bhāvam' is used to mean the reality as it exists. Thus, it is said:
"याथातथ्यम् अजानन्तः परं तस्य विमोहिताः।"
"Not knowing the truth as it exists, they are deluded about His supreme nature."
इतयादि ॥२४॥
- and such statements.