"Without prema bhakti, no one can understand your transcendental form. Even those who have surpassed the material ocean, full of knowledge, cannot understand that form. If the men of this world cannot understand you, even if you are present before us, we cannot understand you. Thus it goes without saying that no one can describe your innumerable sweet qualities, what to speak of realizing those qualities. Those qualities are eternal and spiritual, arising from your spiritual form (gunatmanah). Brahma tarka says: gunaih svarupa bhutais tu guny asau harir isvarah . the lord is possess of qualities which arise from his svarupa. But who can count (vimatum) those qualities. No one can. The avataras such as sankarsana, who descend to the earth to extuinguish the suffering of the world, can count the particles of dust, or the snowflakes, or even the particles of sunlight, but even if they count continuously, they cannot come to an end of enumerating your glories." There is another meaning of gunatmanah. "The lord is protector of the world consisting of three gunas. No one can come to and end of counting the qualities of you who engage in pastimes of protecting the universe. What to speak then of being able to describe your astonishing qualities which engage you in sweet pastimes such as stealing yogurt."

In the previous explanations some prima facie (impersonal) views were presented. Now the refutation takes place with this verse. Particularly, no one can know the greatness of you—who have appeared on your own. The verses lead to the conclusion of Kṛṣṇa’s greatness in order to start another topic. Thus the verse states that no one can measure your qualities. Guṇātmanaḥ can mean the vitalizer of qualities. Those qualities which were latent in other avatāras but not visible are now visible in you. Or guṇātmanaḥ can mean “of the person whose qualities belong to his svarūpa.” Thus it means a person with eternal, spiritual qualities. guṇaiḥ svarūpa-bhūtais tu guṇy asau harir ucyate na viṣnor na ca muktānāṁ kvāpi bhinno guṇo mataḥ The Lord is called the possessor of qualities because his qualities belong to his svarūpa. The qualities of Viṣṇu and liberated devotees are not different from this. Brahma-tarka sattvādayo na santīśe yatra ca prākṛtā gunā In Viṣṇu there are no material guṇas. Viṣṇu Purāṇa 1.9.44 jñāna-śakti-balaiśvarya-vīrya-tjeāṁsy aśeṣataḥ bhagavac-chabda vācyāni vināheyair guṇādibhiḥ The word bhagavān means that he is complete with power of mind (omniscience), power of senses, power of body, influence, control, and beauty, and is devoid of all inferior qualities. Viṣṇu Purāṇa 6.5.79 yo ‘sau nirguṇa ity uktaḥ śāstreṣu jagad īśvaraḥ prākṛtair heya-saṁyuktair guṇair heyatvam ucyate It is said in all scriptures that the Lord of the universe is without qualities. He is devoid of inferior qualities. The word “inferior” means material qualities. Padma Purāṇa māṁ bhajanti guṇāḥ sarve nirguṇaṁ nirapekṣakam suhṛdaṁ priyam ātmānaṁ sāmyāsaṅgādayo ’guṇāḥ All superior qualities, which are eternal, such as equality to all beings and attachment to my devotee, reside in me. I am beyond the material guṇas, not dependent on material qualities, and am the devotees’ friend, giving love to them. SB 11.13.40 Śrīdhara Svāmī explains the word aguṇāḥ in the above verse. It means without transformation of qualities or eternal. Who can enumerate your greatness in detail (vi-mātum)? No one can do so. You have manifested your qualities (avatīrṇasya) for the benefit of all people of the universe (asya). The Lord expects to reveal the particular qualities beneficial for a particular jīva. The jīvas are unlimited. Their natures are unlimited. They are in unlimitedly different conditions. Therefore in response to them, your qualities are unlimited. By all that variety there is supreme unlimitedness. That is impossible to count. What to speak of the unlimited places and time in their various planets? Someone may be able to count the dust, snowflakes or photons which are progressively finer and more numerous. (The verb īśire should be understood). Saṅkarṣaṇa may be able to count those particles within the limits of one universe. But Mahā-viṣṇu in whose pores reside billions of universe like atoms is only your aṁśa. Verses 6 and 7 show the great difficulty in understanding the greatness of Kṛṣṇa, who is endowed with qualities. Thus the proposition that the subject of verse 2 is Brahman with no qualities is thus rejected. Thus I have shown Śrīdhara Svāmī’s explanations of verses 2and 6 as the prima facie view and then given refutation. This should not be considered incorrect.

Particularly one cannot understand the extent of your qualities when you appear in the world. Qualities which were previously latent and unmanifest are revealed by you now. You are the life-giver of qualities (guṇātmanaḥ). Being manifest they should be measurable. Who can in detail enumerate your qualities (vi-matum)? No one can, because you have appeared in the world to give benefit all the jīvas. The meaning is this. The Lord reveals qualities suitable for the benefit of that jīva. The jīvas are unlimited and their natures are unlimited. And their conditions are unlimited. Thus your qualities that your reveal for each of them are unlimited. It is not possible to count them. No one can count them. The particles of earth, snow and light are progressively finer.