Matsya Purana — Yadu Lineage
निर्गुणाय गुणज्ञाय व्याकृतायामृताय च निरुपाख्याय मित्राय तुभ्यं सांख्यात्मने नमः //
nirguṇāya guṇajñāya vyākṛtāyāmṛtāya ca nirupākhyāya mitrāya tubhyaṃ sāṃkhyātmane namaḥ //
Salutations to You—attribute-less (nirguṇa) yet knower of all qualities; manifested (vyākṛta) and deathless (amṛta); indescribable (nirupākhyā) and benevolent Friend—salutations to You whose very nature is the Sāṃkhya truth.
It frames the Lord as both vyākṛta (the manifested cosmos) and amṛta (the deathless reality beyond change), implying that creation and dissolution occur in Him while He remains ultimately transcendent (nirguṇa, nirupākhyā).
By calling the Lord “mitra” (friend/protector) and “guṇajña” (knower of qualities), it supports a dharmic ethic where rulers/householders act with discernment of guṇas and rely on devotion and right knowledge (Sāṃkhya-like viveka) to govern conduct.
No direct Vāstu or iconographic rule is stated; ritually, it functions as a stuti-mantra style salutation used to sanctify discourse and worship by affirming the deity as both transcendent (nirguṇa) and immanent (vyākṛta).