Daśa-lakṣaṇam: The Ten Topics, Virāṭ-Puruṣa Sense-Manifestation, and the Supreme Shelter (Āśraya)
अमुनी भगवद्रूपे मया ते ह्यनुवर्णिते । उभे अपि न गृह्णन्ति मायासृष्टे विपश्चित: ॥ ३५ ॥
amunī bhagavad-rūpe mayā te hy anuvarṇite ubhe api na gṛhṇanti māyā-sṛṣṭe vipaścitaḥ
我从物质视角所述主的这两种形相,真正认识祂的清净奉献者都不执取,因为他们知其为幻力(māyā)所造之相。
The impersonalists think of the Absolute Personality of Godhead in two different ways, as above mentioned. On the one hand they worship the Lord in His viśva-rūpa, or all-pervading universal form, and on the other they think of the Lord’s unmanifested, indescribable, subtle form. The theories of pantheism and monism are respectively applicable to these two conceptions of the Supreme as gross and subtle, but both of them are rejected by the learned pure devotees of the Lord because they are aware of the factual position. This is very clearly mentioned in the Eleventh Chapter of the Bhagavad-gītā, which records Arjuna’s experience of the viśva-rūpa of the Supreme Lord Śrī Kṛṣṇa:
In 2.10.35, Śukadeva explains that the Lord’s forms are not to be understood as māyā-made; the wise do not reduce Bhagavān to an illusory or material conception.
While defining core Bhagavatam topics, Śukadeva clarifies that descriptions of the Lord are meant for realization and devotion—not for treating Him as a product of material illusion or mere imagination.
Approach spiritual truth through śāstra, sincere practice, and bhakti rather than reducing God to psychological projection; cultivate humility and avoid assuming the Divine is limited by material categories.