ये त्वक्षरमनिर्देश्यमव्यक्तं पर्युपासते।
सर्वत्रगमचिन्त्यं च कूटस्थमचलं ध्रुवम्।।12.3।।
।।12.3।। परन्तु जो भक्त अक्षर? अनिर्देश्य? अव्यक्त? सर्वगत? अचिन्त्य? कूटस्थ? अचल और ध्रुव की उपासना करते हैं।।
So it has been established that the devotees who with full faith focus their minds on the Supreme Lord Krishna and offer bhakti or exclusive loving devotion to Him are the most superior. But what about the other votaries of the Vedic culture who follow the path of worshipping the imperishable brahman or the spiritual substratum pervading all existence which is unmanifest being imperceptible? What are there rewards? This Lord Krishna elucidates in these two verses. In the Bhagavat Purana, the attribute of imperceptibility has been ascribed to illusion because it is acintyam or inconceivable and incapable of being rationalized although it is able to be perceived by some advanced beings. The word aksaram is not referring directly to the Supreme Lord but rather to His impersonal unmanifest aspect known as the imperishable brahman or spiritual substratum pervading all existence. In the very beginning there was neither existence or non-existence, there was neither superior elements or inferior elements. Then there existed only tamas or the obscurity of darkness and within this obscurity alone was the unmanifest, inconceivable, ever renewable and was none other then prakriti the material substratum pervading physical existence which is imperceptible, possessing no distinctive atributes to distinguish her by. Similarly it has been stated in the Moksa Dharma: That being supported by the attributes of the Supreme Lord, Sri Laxsmi is ever fresh and inaccessible to the senses. Beyond the mind, unborn, existing even after universal dissolution are her special subsidiary attributes. The Manu Samhita states that Sri Laxsmi is: Harmful to none, unaffected by time, without enmity to any, immutable, without loss of form, manifested in everything, performing every action, she is always existing, symbolizing the principles of tamas and inactivity, dormant during dissolution, beyond the scope of logic and reason, unknowable and passive in all activities. Later in chapter 15, verse 16 Lord Krishna states: kutastho ksara ucyate meaning those who are personal associates of the Supreme Lord are eternal and infallible like the atma or soul. The Rig Veda states: That which is abiding within that space is kutastho of an eternal nature. So Sri Laxsmi is eternal because she abides there within that space. The Gautama section of the Sama Veda states: The consort of the Supreme Lord is Sri Laxsmi and she is all pervading, immutable, inscrutable, the progenitor and support of creation the same as the Supreme Lord which is accomplished without any influence of rajas or passion. According to the Agni Purana as Sri Laxsmi is never leaving her place at the feet of the Supreme Lord, she is achala or stationary. The Narada Purana states that: Sri Laxsmi and the Supreme Lord are unperceivable, unmanifest and beyond the scope of the mind. Now begins the summation. It has been shown how the Supreme Lord and His sakti or spiritual feminine potency known as Sri Laxsmi are both unborn and eternal. When all else ceases to exist at the time of universal dissolution the Supreme Lord and His sakti being unaffected facilitate the next cycle to start creation anew. The Supreme Lord is called akshara the absolute and ultimate source of all. His sakti is called kshara who is limited to the extent that she remains dormant until the Supreme Lord begins creation. At that time the dual nature of the Supreme Lord and His sakti activates the creative energy by which such interaction causes the phenomena in the material nature for unlimited plethoras of species, forms and names of beings pouring into existence. The internal unified form of the Supreme Lord and Sri Laxsmi are known as akshara and kshara and their external manifestations are know as Purusha the Supreme Personality and prakriti the material substratum pervading all physical existence.
