अस्तीति नास्तीति च वस्तुनिष्ठयो
रेकस्थयोर्भिन्नविरुद्धधर्मणोः ।
अवेक्षितं किञ्चन योगसाङ्ख्ययोः
समं परं ह्यनुकूलं बृहत्तत् ॥३२॥

astÄ«ti nÄstÄ«ti ca vastu-niṣṭhayor
eka-sthayor bhinna-viruddha-dharmaṇoḥ
aveká¹£itaá¹ kiñcana yoga-sÄá¹…khyayoḥ
samaṠparaṠhy anukūlaṠbṛhat tat

 asti - there is; iti - thus; na - not; asti - there is; iti - thus; ca - and; vastu-niṣṭhayoḥ - professing knowledge of the ultimate cause; eka-sthayoḥ - with one and the same subject matter, establishing Brahman; bhinna - demonstrating different; viruddha-dharmaṇoḥ - and opposing characteristics; aveká¹£itam - perceived; kiñcana - that something which; yoga-sÄá¹…khyayoḥ - of mystic yoga and the SÄá¹…khya philosophy (analysis of the ways of nature); samam - the same; param - transcendental; hi - indeed; anukÅ«lam - dwelling place; bá¹›hat tat - that ultimate cause.


Text

There are two parties — namely, the theists and the atheists. The theist, who accepts the Supersoul, finds the spiritual cause through mystic yoga. The SÄá¹…khyite, however, who merely analyzes the material elements, comes to a conclusion of impersonalism and does not accept a supreme cause — whether BhagavÄn, ParamÄtmÄ or even Brahman. Instead, he is preoccupied with the superfluous, external activities of material nature. Ultimately, however, both parties demonstrate the Absolute Truth because although they offer opposing statements, their object is the same ultimate cause. They are both approaching the same Supreme Brahman, to whom I offer my respectful obeisances.

Purport

Actually there are two sides to this argument. Some say that the Absolute has no form (nirÄkÄra), and others say that the Absolute has a form (sÄkÄra). Therefore the word form is the common factor, although some accept it (asti or astika) whereas others try to negate it (nÄsti or nÄstika). Since the devotee considers the word “form†(ÄkÄra) the common factor for both, he offers his respectful obeisances to the form, although others may go on arguing about whether the Absolute has a form or not.

In this verse the word yoga-sÄá¹…khyayoḥ is very important. Yoga means bhakti-yoga because yogÄ«s also accept the existence of the all-pervading Supreme Soul and try to see that Supreme Soul within their hearts. As stated in ÅšrÄ«mad-BhÄgavatam (12.13.1), dhyÄnÄvasthita-tad-gatena manasÄ paÅ›yanti yaá¹ yoginaḥ. The devotee tries to come directly in touch with the Supreme Personality of Godhead, whereas the yogÄ« tries to find the Supersoul within the heart by meditation. Thus, both directly and indirectly, yoga means bhakti-yoga. SÄá¹…khya, however, means physical study of the cosmic situation through speculative knowledge. This is generally known as jñÄna-Å›Ästra. The SÄá¹…khyites are attached to the impersonal Brahman, but the Absolute Truth is known in three ways. Brahmeti paramÄtmeti bhagavÄn iti Å›abdyate: the Absolute Truth is one, but some accept Him as impersonal Brahman, some as the Supersoul existing everywhere, and some as BhagavÄn, the Supreme Personality of Godhead. The central point is the Absolute Truth.

Although the impersonalists and personalists fight with one another, they focus upon the same Parabrahman, the same Absolute Truth. In the yoga-Å›Ästras, Kṛṣṇa is described as follows: kṛṣṇaá¹ piÅ›aá¹…gÄmbaram ambujeká¹£aṇaá¹ catur-bhujaá¹ Å›aá¹…kha-gadÄdy-udÄyudham. Thus the pleasing appearance of the Supreme Personality of Godhead’s bodily features, His limbs and His dress are described. The sÄá¹…khya-Å›Ästra, however, denies the existence of the Lord’s transcendental form. The sÄá¹…khya-Å›Ästra says that the Supreme Absolute Truth has no hands, no legs and no name: hy anÄma-rÅ«pa-guṇa-pÄṇi-pÄdam acaká¹£ur aÅ›rotram ekam advitÄ«yam api nÄma-rÅ«pÄdikaá¹ nÄsti. The Vedic mantras say, apÄṇi-pÄdo javano grahÄ«tÄ: the Supreme Lord has no legs and hands, but He can accept whatever is offered to Him. Actually such statements accept that the Supreme has hands and legs, but deny that He has material hands and legs. This is why the Absolute is called aprÄká¹›ta. Kṛṣṇa, the Supreme Personality of Godhead, has a sac-cid-Änanda-vigraha, a form of eternity, knowledge and bliss, not a material form. The SÄá¹…khyites, or jñÄnÄ«s, deny the material form, and the devotees also know very well that the Absolute Truth, BhagavÄn, has no material form.

īśvaraḥ paramaḥ kṛṣṇaḥ
 sac-cid-Änanda-vigrahaḥ
anÄdir Ädir govindaḥ
 sarva-kÄraṇa-kÄraṇam

“Kṛṣṇa, who is known as Govinda, is the supreme controller. He has an eternal, blissful, spiritual body. He is the origin of all. He has no other origin, for He is the prime cause of all causes.†The conception of the Absolute without hands and legs and the conception of the Absolute with hands and legs are apparently contradictory, but they both coincide with the same truth about the Supreme Absolute Person. Therefore the word vastu-niṣṭhayoḥ, which is used herein, indicates that both the yogÄ«s and SÄá¹…khyites have faith in the reality, but are arguing about it from the different viewpoints of material and spiritual identities. Parabrahman, or bá¹›hat, is the common point. The SÄá¹…khyites and yogÄ«s are both situated in that same Brahman, but they differ because of different angles of vision.

The directions given by the bhakti-Å›Ästra point one in the perfect direction because the Supreme Personality of Godhead says in Bhagavad-gÄ«tÄ, bhaktyÄ mÄm abhijÄnÄti: “Only by devotional service am I to be known.†The bhaktas know that the Supreme Person has no material form, whereas the jñÄnÄ«s simply deny the material form. One should therefore take shelter of the bhakti-mÄrga, the path of devotion; then everything will be clear. JñÄnÄ«s concentrate on the virÄá¹­-rÅ«pa, the gigantic universal form of the Lord. This is a good system in the beginning for those who are extremely materialistic, but there is no need to think continuously of the virÄá¹­-rÅ«pa. When Arjuna was shown the virÄá¹­-rÅ«pa of Kṛṣṇa, he saw it, but he did not want to see it perpetually. He therefore requested the Lord to return to His original form as two-armed Kṛṣṇa. In conclusion, learned scholars find no contradictions in the devotees’ concentration upon the spiritual form of the Lord (īśvaraḥ paramaḥ kṛṣṇaḥ sac-cid-Änanda-vigrahaḥ). In this regard, ÅšrÄ«la MadhvÄcÄrya says that less intelligent nondevotees think that their conclusion is the ultimate, but because devotees are completely learned, they can understand that the Supreme Personality of Godhead is the ultimate goal.