Srimad Bhagavatam — Dvitiya Skandha, Shloka 34
Daśa-lakṣaṇam: The Ten Topics, Virāṭ-Puruṣa Sense-Manifestation, and the Supreme Shelter (Āśraya)
अत: परं सूक्ष्मतममव्यक्तं निर्विशेषणम् । अनादिमध्यनिधनं नित्यं वाङ्मनस: परम् ॥ ३४ ॥
ataḥ paraṁ sūkṣmatamam avyaktaṁ nirviśeṣaṇam anādi-madhya-nidhanaṁ nityaṁ vāṅ-manasaḥ param
Portanto, além desta manifestação grosseira há uma manifestação transcendental, mais sutil que o mais sutil: avyakta e nirviśeṣa; sem começo, sem meio e sem fim; eterna, além da palavra e da mente.
The gross external body of the Supreme is manifested at certain intervals, and thus the external feature or form of the Supreme Personality of Godhead is not the eternal form of the Lord, which has no beginning, no intermediate stage and no end. Anything which has a beginning, interim and end is called material. The material world is begun from the Lord, and thus the form of the Lord, before the beginning of the material world, is certainly transcendental to the finest, or the finer material conception. The ether in the material world is considered to be the finest. Finer than the ether is mind, intelligence and false ego. But all eight of the 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 to 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. Unless one is transcendentally situated, it is not possible to know the transcendental form of the Lord.
FAQs
It describes the ultimate as extremely subtle and unmanifest—beyond material definition—eternal, and not fully graspable by speech or the mind.
While outlining the Bhāgavatam’s core topics, Śukadeva clarifies the transcendental nature of the supreme reality, showing that the ultimate truth is beyond material categories and mental speculation.
It encourages humility in intellectual inquiry and supports practices like bhakti, mantra-japa, and attentive hearing (śravaṇam), through which realization matures beyond mere conceptual thought.