B.G 2.25

अव्यक्तोऽयमचिन्त्योऽयमविकार्योऽयमुच्यते। तस्मादेवं विदित्वैनं नानुशोचितुमर्हसि ॥२-२५॥

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 Tātparya 2.25

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

सर्वगतश्चेत् परमात्मा किमिति तथा न दृश्यते इत्यतो वक्ति - 'अव्यक्तोयमिति'। कथमेतद् युज्यते अचिन्त्यशक्तित्वात्। न च सा शक्तिः कदाचिदन्यथा भवति। अविकार्यत्वात्। यानि यानि अस्य रूपाणि तानि सर्वाण्यपि एवंभूतानीति दर्शयितुमेनमयमित्यादि पृथग्वचनम्। जीवे तु सर्वजीवेषु अनुगमार्थम्। सर्वं चैतत् श्रुति सिद्धम् -

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:

"सद्देहः सुखगन्धश्च ज्ञानभाः सत्पराक्रमः। ज्ञानज्ञानः सुखसुखः स विष्णुः परमोक्षरः"

-इति पैङ्गिश्रुतिः।

"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

"अदेहो देहवांश्चैकः प्रोच्यते परमेश्वरः। अप्राकृतशरीरत्वाददेह इति कथ्यते। शिरश्चरणबाह्वादिविग्रहोयं स्वयं हरिः। स्वस्मान्नान्यो विग्रहोस्य ततश्चादेह उच्यते। स्वयं स्वरूपवान् यस्मात् देहवांश्चोच्यते ततः। शिरश्चरणबाह्वादिः सुखज्ञानादिरूपकः॥"

"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."

"स च विष्णोर्न चान्योस्ति यस्मात् सोचिन्त्यशक्तिमान्। देहयोगवियोगादिस्ततो नास्य कथञ्चन॥"

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

"गुणरूपोपि भगवान् गुणभुक् च सदा श्रुतः। अहमित्यात्मभोगो यत् सर्वेषामनुभूयते॥"

"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."

"अभिन्नेपि विशेषोयं सदानुभवगोचरः। विशेषोपि हि नान्योतः स च स्वस्यापि युज्यते॥"

"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."

"नानवस्था ततः क्वापि परमैश्वर्यतो हरेः। युक्तायुक्तत्वमपि हि यदधीनं सदेष्यते। प्रमाणावगते तत्र कुत एव ह्ययुक्तता॥"

"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?"

-इत्यादिपरमश्रुतिः।

- there are such statements in 'Prama-sruti'

"गुणाः श्रुताः सुविरुद्धाश्च देवे सन्त्यश्रुता अपि नैवात्र शङ्का। चिन्त्या अचिन्त्याश्च तथैव दोषाः श्रुताश्च नाज्ञैर्हि तथा प्रतीताः॥"

-इत्यादि च ऋग्वेदे सौपर्णशाखायाम्।

"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

"एकमेवाद्वितीयं नेह नानास्ति किञ्चिन। मृत्योः स मृत्युमाप्नोति य इह नानेव पश्यति। यथोदकं दुर्गे वृष्टं पर्वतेषु विधावति। एवं धर्मान् पृथक् पश्यन् तानेवानुविधावति।"

"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)."

"मत्स्यकूर्मादिरूपाणां गुणानां कर्मणामपि। तथैवावयवानां च भेदं पश्यति यः क्वचित्॥
भेदाभेदौ च यः पश्येत् स याति तम एव तु। पश्येदभेदमेवैषां बुभूषुः पुरुषस्ततः॥
अभेदेपि विशेषोस्ति व्यवहारस्ततो भवेत्। विशेषिणां विशेषस्य तथाSभेदविशेषयोः॥
विशेषस्तु स एवायं नानवस्था ततः क्वचित्। प्रादुर्भावादिरूपेषु मूलरूपेषु सर्वशः॥
न विशेषोस्ति सामर्थ्ये गुणेष्वपि कदाचन।"

"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."

"मत्स्यकूर्मवराहाश्च नृसिंहवटुभार्गवाः। राघवः कृष्णबुद्धौ च कल्किव्यासैतरेयकाः। दत्तो धन्वन्तरिर्यज्ञः कपिलो हंसतापसौ। शिंशुमारो हयास्यश्च हरिः कृष्णश्च धर्मजः। नारायणस्तथेत्याद्याः साक्षान्नारायणः स्वयम्॥"

"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."

"ब्रह्मरुद्रौ शेषविपौ शक्राध्याः नारदस्तथा। सनत्कुमारः कामभवोप्यनिरुद्धो विनायकः॥ सुदर्शनाद्यायुधानि पृथ्वाद्याश्चक्रवर्तिनः। इत्याध्याः विष्णुनाविष्टाः भिन्नाः संसारिणो हरेः॥"

"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."

"तेष्वेव लक्ष्मणाद्येषु त्रिष्वेवं च बलादिषु। नरार्जुनादिषु तथा पुनरावेश उच्यते॥ स्वल्पस्तु पुनरावेशो धर्मपुत्रादिषु प्रभोः। एतज्जानाति यस्तस्मिन्प्रीतिरभ्यधिका हरेः। सङ्करज्ञानिनस्तत्र पातस्तमसि च ध्रुवम्"॥

"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."

-इत्यादि महावराहे ॥२५॥

-such statements are from Mahāvarāha Purāna