Text 35]
Bhāgavatam is the Answer
589
ether is mind, intelligence, and false ego. But all the eight outward coverings are explained as outer coverings of the Absolute Truth. The Absolute Truth is therefore beyond the expression and speculation of the material conception, He is certainly transcendental to all material conceptions. This is called  nirviśeṣaṇam . One should not, however, misunderstand  nirviśeṣaṇam  as being without any transcendental qualifications.  Viśeṣaṇam  means qualities. Therefore  nir  added with it means that He has no material qualities or variegatedness. This nullifying expression is described in four transcendental qualifications, namely unmanifested, transcendental, eternal and beyond the conception of mind or word. Beyond the limits of words means negation of the material conception, and unless one is transcendentally situated, it is not possible to know the transcendental form of the Lord.
TEXT 35
अमुनी भगवद्रूपे मया ते ह्यनुवर्णिते । उभे अपि न गृह्णन्ति मायासृष्टे विपश्चितः ॥३५॥
amunī bhagavad-rūpe   mayā te hy anuvarṇite   ubhe api na gṛhṇanti   māyā-sṛṣṭe vipaś-citaḥ
amunī —all these;  bhagavat —unto the Supreme Personality of Godhead;  rūpe —in the forms;  mayā —by me;  te —unto you;  hi —certainly;  anuvarṇite —described respectively;  ubhe —both;  api —also;  na —never;  gṛhṇanti —accepts;  māyā —external;  sṛṣṭe —being so manifested;  vipaś-citaḥ —the learned one who knows.
TRANSLATION
Both the above forms of the Lord, as just described unto you from the material angle of vision, are not accepted by the pure devotees of the Lord who know Him well.
PURPORT
The impersonalists think of the Absolute Personality of Godhead in two different ways, as above mentioned. On the one hand they worship the