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Śrīmad-Bhāgavatam
[Canto 6, Ch. 4]
( nāsti  or  nāstika ). Since the devotee considers the word “form” ( ākāra ) the common factor for both, he offers his respectful obeisances to the form, although others may go on arguing about whether the Absolute has a form or not.
In this verse the word  yoga-sāṅkhyayoḥ  is very important.  Yoga  means  bhakti-yoga  because  yogīs  also accept the existence of the all-pervading Supreme Soul and try to see that Supreme Soul within their hearts. As stated in  Śrīmad-Bhāgavatam  (12.13.1),  dhyānāvasthita-tad-gatena manasā paśyanti yaṁ yoginaḥ . The devotee tries to come directly in touch with the Supreme Personality of Godhead, whereas the  yogī  tries to find the Supersoul within the heart by meditation. Thus, both directly and indirectly,  yoga  means  bhakti-yoga . Sāṅkhya, however, means physical study of the cosmic situation through speculative knowledge. This is generally known as  jñāna-śāstra . The Sāṅkhyites are attached to the impersonal Brahman, but the Absolute Truth is known in three ways.  Brahmeti paramātmeti bhagavān iti śabdyate : the Absolute Truth is one, but some accept Him as impersonal Brahman, some as the Supersoul existing everywhere, and some as Bhagavān, the Supreme Personality of Godhead. The central point is the Absolute Truth.
Although the impersonalists and personalists fight with one another, they focus upon the same Parabrahman, the same Absolute Truth. In the  yoga-śāstras , Kṛṣṇa is described as follows:  kṛṣṇaṁ piśaṅgāmbaram ambujekṣaṇaṁ catur-bhujaṁ śaṅkha-gadādy-udāyudham . Thus the pleasing appearance of the Supreme Personality of Godhead’s bodily features, His limbs and His dress are described. The  sāṅkhya-śāstra , however, denies the existence of the Lord’s transcendental form. The  sāṅkhya-śāstra  says that the Supreme Absolute Truth has no hands, no legs and no name:  hy anāma-rūpa-guṇa-pāṇi-pādam acakṣur aśrotram ekam advitīyam api nāma-rūpādikaṁ nāsti . The Vedic  mantras  say,  apāṇi-pādo javano grahītā : the Supreme Lord has no legs and hands, but He can accept whatever is offered to Him. Actually such statements accept that the Supreme has hands and legs, but deny that He has material hands and legs. This is why the Absolute is called  aprākṛta . Kṛṣṇa, the Supreme Personality of Godhead, has a  sac-cid-ānanda-vigraha , a form of eternity, knowledge and bliss, not a material form. The Sāṅkhyites, or  jñānīs , deny the material form, and the devotees also know very well that the Absolute Truth, Bhagavān, has no material form.