B.G 2.25

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

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.

ata evāvyaktādirūpaḥ ॥ 25 ॥

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

Gīta Tātparya 2.25

The Lord's infinite power is equally present without distortions in all his forms.

sarvagataścet paramātmā kimiti tathā na dr̥śyate ityato vakti - 'avyaktoyamiti'। kathametad yujyate acintyaśaktitvāt। na ca sā śaktiḥ kadācidanyathā bhavati। avikāryatvāt। yāni yāni asya rūpāṇi tāni sarvāṇyapi evaṁbhūtānīti darśayitumenamayamityādi pr̥thagvacanam। jīve tu sarvajīveṣu anugamārtham। sarvaṁ caitat śruti siddham -

If the lord is all-pervading, why is He not visible? It is answered by stating 'avyatoyam', i.e., he is unmanifest. How is that possible? Because of his infinite power that is beyond imagination (acintyaśaktitvāt). That power of his never deteriorates because he is without distortions (avikāryatvāt). In whatever form he exists, in all those forms he displays unmanifest property. Hence, 'enaṁ ayam' phrase is repeated. While addressing Jīve (in the earlier verse,) it was repeated to show its applicability to all beings. All these are substantiated with testimonials:

"saddehaḥ sukhagandhaśca jñānabhāḥ satparākramaḥ। jñānajñānaḥ sukhasukhaḥ sa viṣṇuḥ paramokṣaraḥ"

- iti paiṅgiśrutiḥ।

"His auspicious body is blissful perfume, emits wisdom, and has the right valour. Such Vishnu is beyond right and wrong knowledge, beyond pleasure and displeasure, and is the supreme Lord."

- states Paingi testimonial

"adeho dehavāṁścaikaḥ procyate parameśvaraḥ। aprākr̥taśarīratvādadeha iti kathyate। śiraścaraṇabāhvādivigrahoyaṁ svayaṁ hariḥ। svasmānnānyo vigrahosya tataścādeha ucyate। svayaṁ svarūpavān yasmāt dehavāṁścocyate tataḥ। śiraścaraṇabāhvādiḥ sukhajñānādirūpakaḥ॥"

"The same supreme lord is said to have body as well as no-body. As his body is not composed of 'prakrti', or material energy, it is said he has nobody. His head, feet, hands, and other parts are essentially Lord Hari himself. He does not have a form that is other than himself. Therefore, he is said to be without a body. He is the self effulgent essence. Therefore, he is said to have a body. His head, feet, hands, and other parts are of the form of bliss and knowledge."

"sa ca viṣṇorna cānyosti yasmāt socintyaśaktimān। dehayogaviyogādistato nāsya kathañcana॥"

"That lord Vishnu is like no other as his power is inconceivable. He is never subject to union or separation from the body."

"guṇarūpopi bhagavān guṇabhuk ca sadā śrutaḥ। ahamityātmabhogo yat sarveṣāmanubhūyate॥"

"It is possible to draw a conclusion from the testimonials that the Lord, who is composed of auspicious qualities, also perpetually enjoys these qualities. Pleasure of being the self, 'I am', comes to everyone's experience."

"abhinnepi viśeṣoyaṁ sadānubhavagocaraḥ। viśeṣopi hi nānyotaḥ sa ca svasyāpi yujyate॥"

"Different variations in specialities also come to light through experience. Even though it is special, it is non-different and fits well with His natural self."

"nānavasthā tataḥ kvāpi paramaiśvaryato hareḥ। yuktāyuktatvamapi hi yadadhīnaṁ sadeṣyate। pramāṇāvagate tatra kuta eva hyayuktatā॥"

"Different states and specialities exist not without Him, as Lord Hari has and is the owner of all specials. Even the just and unjust elements are always under his control. When these testimonials are understood well, where is irrationality?"

ityādiparamaśrutiḥ।

- there are such statements in 'Prama-sruti'

"guṇāḥ śrutāḥ suviruddhāśca deve santyaśrutā api naivātra śaṅkā। cintyā acintyāśca tathaiva doṣāḥ śrutāśca nājñairhi tathā pratītāḥ॥"

ityādi ca r̥gvede sauparṇaśākhāyām।

"The qualities mentioned in testimonials, even if they appear to be contradictory, exist harmoniously in the Lord, without a doubt. We can grasp some of his attributes, but others are incomprehensible. Therefore, as per the precedence, the error of judgement attributed to such conflicting qualities is because of the ignorance."

- these are stated in Rigveda Sauparna shākha

"ekamevādvitīyaṁ neha nānāsti kiñcina। mr̥tyoḥ sa mr̥tyumāpnoti ya iha nāneva paśyati। yathodakaṁ durge vr̥ṣṭaṁ parvateṣu vidhāvati। evaṁ dharmān pr̥thak paśyan tānevānuvidhāvati।"

"He is the One without a second and never exists as many. One who thinks of Him as separate and many, perishes. The water that bursts from the fort comes down, gushing from the mountaintop. Similarly, those who see the 'dharma' as separate follow a similar fate (i.e., they fall down and perish)."

"matsyakūrmādirūpāṇāṁ guṇānāṁ karmaṇāmapi। tathaivāvayavānāṁ ca bhedaṁ paśyati yaḥ kvacit॥
bhedābhedau ca yaḥ paśyet sa yāti tama eva tu। paśyedabhedamevaiṣāṁ bubhūṣuḥ puruṣastataḥ॥
abhedepi viśeṣosti vyavahārastato bhavet। viśeṣiṇāṁ viśeṣasya tathāSbhedaviśeṣayoḥ॥
viśeṣastu sa evāyaṁ nānavasthā tataḥ kvacit। prādurbhāvādirūpeṣu mūlarūpeṣu sarvaśaḥ॥
na viśeṣosti sāmarthye guṇeṣvapi kadācana।"

"The Lord's incarnations as fish and tortoise are based on certain qualities and purpose. It is like the various limbs of the same body. When one perceives a difference in the undifferentiated body of the Lord, they will sink into deep ignorance. To understand the Lord, one should see that He is the same in all His forms. Even where differences are perceived, it is because of his specialities and for the sake of practical conversations. In Him who is special with several specialities, recognising the non-difference is the higher speciality. He stands alone with his special state among the other specials. His various forms, Avataras, and the original form, all have the same specialities, capabilities, and auspicious qualities."

"matsyakūrmavarāhāśca nr̥siṁhavaṭubhārgavāḥ। rāghavaḥ kr̥ṣṇabuddhau ca kalkivyāsaitareyakāḥ। datto dhanvantariryajñaḥ kapilo haṁsatāpasau। śiṁśumāro hayāsyaśca hariḥ kr̥ṣṇaśca dharmajaḥ। nārāyaṇastathetyādyāḥ sākṣānnārāyaṇaḥ svayam॥"

"The avtaras of lord in the form of fish (Matsya), tortoise (Kurma), bore (Varāha), the man-lion (Narasimha), student (Vamana), Bhargava Rāma (Parashurama), Lord Rāghava Rāma, Krishna, Buddha, Kalki, Vyāsa, Itareya, Dattatreya, Dhanvantari, Sacrifice (Yajna), Kapila, Swan (Hamsa), Tāpasa, Shimshumāra, Horse (Hyagraiva), Hari, Lord Dharma's son Krishna, Nārāyana and others are all forms of original Lord Narayana Himself."

"brahmarudrau śeṣavipau śakrādhyāḥ nāradastathā। sanatkumāraḥ kāmabhavopyaniruddho vināyakaḥ॥ sudarśanādyāyudhāni pr̥thvādyāścakravartinaḥ। ityādhyāḥ viṣṇunāviṣṭāḥ bhinnāḥ saṁsāriṇo hareḥ॥"

"Brahma, Rudra, Shesha, Garuda, Indra and other Dēvas, Nārada, Sanatkumāra, Manmatha, Aniruddha, Vinayaka, Sudarshana and such weapons, King Pruthu and such emperors, have special energies imparted to them from lord Vishnu. But they are different from lord Hari and they dwell in the transmigratory world."

"teṣveva lakṣmaṇādyeṣu triṣvevaṁ ca balādiṣu। narārjunādiṣu tathā punarāveśa ucyate॥ svalpastu punarāveśo dharmaputrādiṣu prabhoḥ। etajjānāti yastasminprītirabhyadhikā hareḥ। saṅkarajñāninastatra pātastamasi ca dhruvam॥"

"The mentioned devas are only born as Lakshmana and others (in Ramayana timeframe). Similarly, they are born again as Balarama and others (during Mahabharata). Therefore, Arjuna and other human forms are said to have gained Vishnu's energy again. The imparted energy varies, with more in Arjuna, and in limited quantity with King Dharmaraya. One who understands these insights is loved by lord Hari and the one who does not understand this correctly will fall into ignorance."

ityādi mahāvarāhe ॥25॥

-such statements are from Mahāvarāha Purāna