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.