ucca-avacesu-having higher or lower bodily forms; bhutesu-among the living entities; caran-behaving; vayuh iva-exactly like the air; isvarah-the Supreme Lord; na-not; ucca-avacatvam-the quality of higher or lower grades of life; bhajate-accepts; nirgunatvat-because of being transcendental, above all material qualities; dhiyah-generally; gunaih-by the modes of material nature.