He who has no birth or activities, no name or form, and no qualities or faults, accepts birth and activities as Brahmā and Śiva at the time creation and destruction by his energies of rajas and tamas for creating and destroying the universe. I offer respects to Paramātmā, Brahman, with unlimited powers, who is devoid of material forms but who has many spiritual forms and astonishing activities. Though the Lord has no material birth and actions, he appears with birth and actions in this world. Guṇa-doṣam is a samāhāra-dvandva compound and thus the last word is neuter. Another version has guṇa-doṣaḥ. In this case the words are considered as one unit as in the sentence ukāro ‘jhrasva-dīrgha-plūtaḥ. However, at the time of destruction and creation (anukulam), the Lord accepts birth and activities in the forms of Brahmā and Śiva, by rajas and tamas (sva-māyayā) for creation and destruction. Maintenance of the world by Viṣṇu is not mentioned since Viṣṇu is beyond māyā. Thus non-material birth and activities are not forbidden for the Lord. One cannot reject the birth from Devakī, actions like lifting Govardhana, or names and forms like Kṛṣṇa and Rāma, according to śruti. Material influence is forbidden: Niṣkalaṁ niṣkriyaṁ śāntaṁ niravadyaṁ nirañjanam The Lord is without parts, without action, peaceful, without fault, without contamination. Śvetāśvatara Upaniṣad 6.19 aśabdam asparśam arūpam avyayam The Lord is beyond sound, beyond touch, beyond form and indestructible. Katha Upaniṣad 1.3.5 But spiritual activity and qualities are described: sa sarva-karmā sarva-gandhāh sarva-rasaḥ sarva-kāmaḥ. The Lord is all activities, all fragrance, all taste and all desire. Chāndogya Upaniṣad 3.14.2 Viṣṇu Purāṇa says: Guṇāṁś ca doṣāṁś ca mune vyatītaḥ…samasta-kalyāṇa-guṇātmako hī The Lord is devoid of faulty qualities, but has all auspicious qualities. jñāna-śakti-balaiśvarya-vīrya-tejāṁsya śeṣataḥ bhagavac chabda-vācyāni vinā heyair guṇadibhiḥ The word bhagavān means the person endowed with unlimited knowledge, śakti, strength, greatness, prowess, and beauty, without any inferior qualities. 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 The Lord’s name is spiritual. oṁ āsya jānanto nāma cit viviktana mahas te viṣno sumatiṁ bhajāmahe O Viṣṇu! Your name is spiritual (cit), self-revealed (mahat). Knowing that name a little (ā), not completely, chanting impurely (viviktana) we have attained fine intelligence about you, because that name (tat), oṁ, is perfect in itself (sat). [Note: This is Viśvanātha’s translation. It seems the word viviktana is actually vivaktana (you should chant). Thus the meaning would change. ] Rg Veda 1.156.3 Arūpaya means “unto the Lord devoid of material form.” Uru-rūpaya means “unto the Lord who has many spiritual forms such as Rāma and Kṛṣṇa.”