|| 12.3 ||

ये त्वक्षरमनिर्देश्यमव्यक्तं पर्युपासते। सर्वत्रगमचिन्त्यं च कूटस्थमचलं ध्रुवम्।।

ye tv akṣaram anirdeśyam avyaktaṁ paryupāsate sarvatra-gam acintyaṁ ca kūṭa-sthaṁ acalaṁ dhruvam

ye (those who) tu (but) akṣaram (the imperishable) anirdeśyam (indefinable) avyaktam (unmanifested) paryupāsate (worship) sarvatra-gam (all-pervading) acintyam (inconceivable) ca (and) kūṭa-stham (unchanging) acalam (immovable) dhruvam (fixed).

But those who fully worship the unmanifested, that which lies beyond the perception of the senses, the all-pervading, inconceivable, unchanging, fixed and immovable—

Kṛṣṇa describes the path of the ‘Impersonalists’ who worship the ‘Nirguṇa Brahman’. This aspect of the Absolute is indefinable, inconceivable, and beyond the reach of the physical senses. It is the ‘fixed’ and ‘immovable’ substrate of reality. Those on this path seek to merge into the formless light of God rather than have a relationship with a Person. This path requires extreme intellectual and sensory discipline. One must meditate on the ‘Akṣaram’ or the imperishable, which has no name, no form, and no activities. It is like trying to embrace the sky—there is nothing to hold onto. While this path is valid, Kṛṣṇa hints that it is not the most natural route for the human soul. By using terms like ‘Acintyam’ (inconceivable), Kṛṣṇa highlights the mental strain involved. The mind naturally seeks a person to love and a form to visualize. Those who reject the ‘Personal’ aspect of God must rely entirely on their own willpower and philosophical depth to sustain their practice without any emotional reciprocation.