गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

understand the confidential meaning of the word nirguṇa. Because the Supreme Brahman is all-knowing and possess many transcendental qualitites, when the scriptures say that He is nirguṇa, it should be understood to mean that He has no (niḥ) contact with the three modes of material nature (guṇa). This is confirmed by the following statements of smṛti-śāstra: sattvādayo na śāntīśe yatra cāprakṛtā guṇāḥ "The Supreme Personality of Godhead, who possesses numberless transcendental qualities, is eternally free from the touch of the three modes of material nature: goodness, passion, and ignorance." samasta-kalyāṇa-guṇātmako 'sau "The Supreme Personality of Godhead possesses all auspicious qualities." For all these reasons it should be accepted that the Vedic literatures have the power to describe the perfect, pure, complete Supreme Brahman. When it is said by the scriptures that the Supreme Brahman has no names, forms, or qualities it should be understood that the Supreme Brahman has no material names, forms, or qualities, and that His names, forms and qualities are limitless and beyond the counting of limited spirit souls. At this point someone may object, saying that the literal interpretation of the Vedic statements is that Brahman is without qualities (nirguṇa), and your interpretation of the word nirguṇa is wrong. To this objection I reply: Does this description that Brahman has no qualities help to positively undertand Brahman? If you say yes, then you have to admit that the Vedas do have the power to describe Brahman; and if you say no, then you have to admit that your careful studies of the Vedic literature have been a great waste of time, and as a result you remain wholly ignorant of Brahman's real nature. Adhikaraṇa 6 The Supreme Brahman is Full of Bliss Introduction by Śrīla Baladeva Vidyābhūṣaṇa śabdā vācakatāṁ yānti