B.G 2.25

अव्यक्तोऽयमचिन्त्योऽयमविकार्योऽयमुच्यते। तस्मादेवं विदित्वैनं नानुशोचितुमर्हसि ॥२-२५॥

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.

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.

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:

"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

"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."

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

"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."

"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."

"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?"

- there are such statements in 'Prama-sruti'

"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

"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)."

"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."

"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."

"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."

"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."

-such statements are from Mahāvarāha Purāna