Bhagavad Gīta Bhāshya and Tātparya
B.G 12.03 and 04
ye tu akṣaram anirdeśyam avyaktaṁ paryupāsate। sarvatra-gama-acintyaṁ ca kūṭastham acalaṁ dhruvam॥3॥
sanniyamya indriya-grāmaṁ sarvatra sama-buddhayaḥ। te prāpnuvanti mām eva sarva-bhūta-hite ratāḥ॥4॥
But those who worship the Prakrti who is imperishable, indescribable, unmanifest, all-pervading, inconceivable, fixed in the vault of space, immovable, and constant; having restrained all senses, being equal-minded everywhere, and engaged in the welfare of all beings — they attain Me alone.
Gīta Bhāshya 12.03 and 04
Various testimonials are provided to substantiate how Prakrti is referred to by following words in ancient Vedic texts: 'akṣaram' i.e. the imperishable, 'anirdeśyam', i.e. indescribable, 'avyaktam', i.e. unmanifest, 'sarvatragam', i.e. all-pervading, 'acintyam', i.e. inconceivable, 'kūṭastham', i.e. fixed in the vault of space, 'acalam', i.e. immovable, and 'dhruvam', i.e. constant.
bhavantu tvad-upāsakā eva uttamāḥ। itareṣāṁ tu kiṁ phalaṁ ity ata āha - ye tu ity ādinā।
Let your worshippers alone be the best. But what is the fruit for others? To this, He replies beginning with “ye tu.”
anirdeśyatvaṁ ca uktaṁ bhāgavate māyāyāḥ-
The indescribable nature of māyā is also stated in the Bhāgavata.
"aprataṛkyād anirdeśyād iti keṣv api niścayaḥ॥"
“It is concluded by some that it is unreasoned and indescribable.”
iti।
-stated thus.
īśvaras tu daiva-śabdena uktaḥ "daivam anye'pare" ity atra। uktaṁ ca sāmavede kāṣāyaṇa-śrutau "na asat āsīn na u sat āsīt tadānīm" iti।
Indeed, the Lord is referred to by the word "daiva" in the phrase "some others call it fate". And it is stated in the Sāmaveda, in the Kāṣāyaṇa recitation: "Then there was neither non-being nor being".
"na mahābhūtaṁ nopabhūtaṁ tadāsīt॥"
“Then there was neither great element nor anything experienced.”
ity ārabhya
Beginning thus,
"tama āsīt tamasā gūhḷam agre"
“There was darkness, concealed by darkness in the beginning.”
iti।
- stated thus.
"tamo hy avyaktaṁ ajaram anirdeśyam eṣā hy eva prakṛtiḥ"
“This darkness is indeed the unmanifest, undecaying, indescribable — this itself is Prakrti.”
iti।
- stated thus.
sarvagā-acintya-ādi-lakṣaṇā hi sā। tathā hi mokṣa-dharme-
She is indeed described as all-pervading, inconceivable, and so on. Thus it is said in the Mokṣa-dharma—
"nārāyaṇa-guṇāśrayād ajarād atīndriyād agrāhyād asambhavataḥ। asatyād ahiṁsrāl lalāmāt dvitīya-pravṛtti-viśeṣāt। avairād akṣayād amarād akṣarād amūrtitaḥ। sarvasyāḥ sarva-kartuḥ śāśvata-tamasaḥ॥"
"From being the support of Nārāyaṇa’s qualities, undecaying, beyond the senses, imperceptible, unborn, unreal, non-violent, beautiful, distinct from secondary tendency, non-hostile, imperishable, immortal, undecaying, formless — she belongs to the all, the doer of all, of eternal darkness."
iti।
- stated thus.
"āsīd idaṁ tamo-bhūtam aprajñātam alakṣaṇam। apratarkyam avijñeyaṁ prasuptam iva sarvataḥ॥"
"This was of the nature of darkness — unknown, uncharacterized, inconceivable, unknowable, as if in deep sleep from every side."
iti mānave।
- stated thus in the Manusmṛti.
"kūṭastho'kṣara ucyate" iti ca vakṣyati। kūṭe ākāśe sthitā kūṭasthā-
“The 'kūṭasthaḥ' is called the imperishable” — so it will be said. She is fixed in the vault of space.
"ākāśe saṁsthitā tv eṣā tataḥ kūṭasthitā matā।"
"She is established in the sky, therefore she is considered as 'kūṭasthaḥ'."
iti hi ṛgveda-akhileṣu।
- stated thus in ṛgveda-akhil vedic testimonial.
"sā sarvagā niścalā loka-yoniḥ sā ca akṣarā viśvagā virajaskā॥"
"She is all-pervading, unmoving, the origin of worlds. She is imperishable, pervading all, and free from stain."
iti ca sāmavede gaupavana-śākhāyām॥3॥
- stated thus in the Gaupavana branch of the Sāmaveda.
Gīta Tātparya 12.03 and 04
Due to subtlety, obscurity, and abundance of qualities, both the Prakrti and supreme Purusha are described as 'anirdeśyau', i.e. indescribable, 'avyaktau', i.e. unmanifest, and 'acintyau', i.e. inconceivable.
"na calet svāt padād yasmād acalā śrīs tato matā।"
Because she does not move from her own place, Śrī is therefore considered 'acalā', i.e. immovable.
ity āgneye।
- stated thus in the Āgneya scripture.
"sūkṣmatvād aprasiddhatvād guṇa-bāhulyataḥ tathā। anirdeśyau tathā'vyaktau acintyau śrīś ca mādhavaḥ॥"
"Due to subtlety, obscurity, and abundance of qualities, both Śrī and Mādhava are 'anirdeśyau', i.e. indescribable, 'avyaktau', i.e. unmanifest, and 'acintyau', i.e. inconceivable."
iti nāradīye॥3॥
-stated thus in the Nārada Purāna.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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