Devanagari
अत: परं यदव्यक्तमव्यूढगुणबृंहितम् ।
अदृष्टाश्रुतवस्तुत्वात्स जीवो यत्पुनर्भव: ॥ ३२ ॥
Verse text
ataḥ paraṁ yad avyaktam
avyūḍha-guṇa-bṛṁhitam
adṛṣṭāśruta-vastutvāt
sa jīvo yat punar-bhavaḥ
Synonyms
ataḥ
—
this
;
param
—
beyond
;
yat
—
which
;
avyaktam
—
unmanifested
;
avyūḍha
—
without formal shape
;
guṇa
—
bṛṁhitam — affected by the qualities
;
adṛṣṭa
—
unseen
;
aśruta
—
unheard
;
vastutvāt
—
being like that
;
saḥ
—
that
;
jīvaḥ
—
living being
;
yat
—
that which
;
punaḥ
—
bhavaḥ — takes birth repeatedly .
Translation
Beyond this gross conception of form is another, subtle conception of form which is without formal shape and is unseen, unheard and unmanifest. The living being has his form beyond this subtlety, otherwise he could not have repeated births.
Translation (Visvanatha Cakravarti Thakura)
Superior to the gross universal form is that form which is invisible, devoid of the specific bodily parts, since it cannot be seen or heard. This is like the subtle body of the jīva, which in the instrument of rebirth for the jīva.
Purport
As the gross cosmic manifestation is conceived as the gigantic body of the Lord, so also there is the conception of His subtle form, which is simply realized without being seen, heard or manifested. But in fact all these gross or subtle conceptions of the body are in relation with the living beings. The living being has his spiritual form beyond this gross material or subtle psychic existence. The gross body and psychic functions cease to act as soon as the living being leaves the visible gross body. In fact, we say that the living being has gone away because he is unseen and unheard. Even when the gross body is not acting when the living being is in sound sleep, we know that he is within the body by his breathing. So the living being’s passing away from the body does not mean that there is no existence of the living soul. It is there, otherwise how can he repeat his births again and again?
The conclusion is that the Lord is eternally existent in His transcendental form, which is neither gross nor subtle like that of the living being; His body is never to be compared to the gross and subtle bodies of the living being. All such conceptions of God’s body are imaginary. The living being has his eternal spiritual form, which is conditioned only by his material contamination.
Commentary (Visvanatha Cakravarti Thakura)
Just as yogīs worship the visible form of the universe as the Lord, even though it is material, oher yogīs worship a subtle form of the universe as the Lord, even though it is also material. These forms are described later:
amunī bhagavad-rūpe mayā te hy anuvarṇite
ubhe api na gṛhṇanti māyā-sṛṣṭe vipaścitaḥ
The wise do not accept these two forms of the Lord described by me since they are composed of matter. SB 2.10.35
indrādayo bāhava āhur usrāḥ karṇau diśaḥ śrotram amuṣya śabdaḥ
nāsatya-dasrau paramasya nāse ghrāṇo ’sya gandho mukham agnir iddhaḥ
The devatās such as Indra are his arms. The devatās of the directions and the organ for hearing arise from his ears. Sound arises from his organ of hearing. The Aśvinis and the organ for smelling arise from his nostrils. Fragrance arises from his organ of smelling. Flaming fire is his mouth. SB 2.1.29
vijṣāna-śaktiṁ mahim āmananti sarvātmano ’ntaḥ-karaṇaṁ giritram
aśvāśvatary-uṣṭra-gajā nakhāni sarve mṛgāḥ paśavaḥ śroṇi-deśe
They say that mahat-tattva is his citta. Rudra is his false ego. Horses, mules, camels and elephants are his nails. All animals are his hips. SB 2.1.35
The subtle form is different from the gross form of the universe. It is actually invisible or subtle (avayktam) because it is devoid of specific forms (avyūḍha-guṇa-bṛṁhitam); it does not have evolved hands and feet. Why? It is not like things with form, like you, I or Indra who can be seen and heard (adṛsṭāśruta-vastutvāt). What is the proof of its existence? The subtle body is the proof. The word jīva should be understood to mean the imposition on the jīva of the subtle body.
“The gross body of the jīva is his false designation for enjoyment in this world. Why do we need to make another false designation?” Because by this subtle body the jīva takes repeated births, involving leaving a body, entering a body and remaining in a body. This would be impossible without the subtle body.
These forms are attributed to be the Lord, but are not actually the Lord, because both the gross and subtle bodies are material and their souls are the jīvas individually and collectively. It is said:
virāḍ hiraṇyagarbhaś ca kāraṇaṁ cety upādhayaḥ |
īśasya yantribhir hīnaṁ turīyaṁ tat pracakṣate ||
The universal form of matter, Hiraṇyagarbha (the form of the collective jīvas), as the cause of the universe, is false. The state of the Supreme Lord is aid to be devoid of such limitations
And the Bhāgavatam says that both these forms should not be worshipped as quoted above with amuni bhagavad-rūpe. (SB 2.10.35)