Bhagavān Kṛṣṇa has just spoken about those who meditate upon nirguṇa brahman. He has also said that such meditators attain Him alone. Now He adds an important qualification: that path involves greater difficulty. The difficulty is not because nirguṇa brahman is inferior, but because the mind that has to contemplate it must be highly prepared.

The word avyakta indicates that the goal is unmanifest. It is not available as an object of sight, hearing, touch, taste, or smell. Since it cannot be held through the senses, the mind does not get the usual support that it gets in form-based meditation. Therefore, when the mind is attached to the unmanifest, the path becomes subtle and demanding.

The main obstacle is indicated by the word dehavadbhiḥ. This refers to those who have strong body-identification or bodily attachment. When we take ourselves primarily as the body, our concerns revolve around physical security, health, comfort, relationships, possessions, and survival. Such a mind naturally thinks in terms of location, form, and limitation.

For a mind strongly centered on the body, meditation on the formless and unobjectifiable reality is difficult. We cannot easily contemplate the unlocalized truth while holding tightly to a localized sense of “I am this body.” Therefore, the stronger the body-identification, the more difficult this path becomes.

This verse is not discouraging nirguṇa contemplation. It is showing the need for preparation. We should understand the difficulty honestly and grow into the required maturity step by step.