Bhagavān Kṛṣṇa now introduces the second group mentioned by Arjuna. These are not devotees who worship Bhagavān in a form. They meditate upon akṣaram — the imperishable reality, which is nirguṇa brahman.

Kṛṣṇa then describes this reality through several important words. It is avyaktam — not available for any sense perception. It is acintyam — not available as a mental concept. It is anirdeśyam — not something that can be clearly pointed out or described through words. In this way, we are asked to understand that this reality is not available as an object.

Because it is formless, it is sarvatragam — all-pervading. Whatever has form has a boundary, and whatever has a boundary is limited to one place. But that which is free from form is not spatially limited. Therefore it is also acalam — unmoving.

It is further described as kūṭastham and dhruvam. This means it is changeless and constant. It does not undergo the modifications that all forms undergo. Swāmī Paramārthānanda explains kūṭastham through the example of an anvil: many changes take place upon it, but it itself remains unchanged. In the same way, this reality remains changeless while all changing experiences appear upon it.

Since this reality cannot be objectified, meditation upon it is unique. It can be meditated upon only as the very subject, the meditator himself or herself. Therefore nirguṇa brahma upāsanā is really ātma-dhyānam.