ataḥ paraṁ sūkṣmatamam
nityaṁ vāṅ-manasaḥ param
ataḥ—therefore; param—transcendental; sūkṣmatamam—finer than the finest; avyaktam—unmanifested; nirviśeṣaṇam—without material features; anādi—without beginning; madhya—without an intermediate stage; nidhanam—without end; nityam—eternal; vāk—words; manasaḥ—of the mind; param—transcendental.
Therefore beyond this [gross manifestation] is a transcendental manifestation finer than the finest form. It has no beginning, no intermediate stage and no end; therefore it is beyond the limits of expression or mental speculation and is distinct from the material conception.
The gross external body of the Supreme is manifested at certain intervals, and thus the external feature or form of the Supreme Personality of Godhead is not the eternal form of the Lord, which has no beginning, no intermediate stage and no end. Anything which has a beginning, interim and end is called material. The material world is begun from the Lord, and thus the form of the Lord, before the beginning of the material world, is certainly transcendental to the finest, or the finer material conception. The ether in the material world is considered to be the finest. Finer than the ether is mind, intelligence, and false ego. But all eight of the outward coverings are explained as outer coverings of the Absolute Truth. The Absolute Truth is therefore beyond the expression and speculation of the material conception. He is certainly transcendental to all material conceptions. This is called nirviśeṣaṇam. One should not, however, misunderstand nirviśeṣaṇam as being without any transcendental qualifications. Viśeṣaṇam means qualities. Therefore nir added to it means that he has no material qualities or variegatedness. This nullifying expression is described in four transcendental qualifications, namely unmanifested, transcendental, eternal, and beyond the conception of mind or word. Beyond the limits of words means negation of the material conception. Unless one is transcendentally situated, it is not possible to know the transcendental form of the Lord.
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