This second, lower, gross, mortal, finite, existent Brahman is not "another" but is Brahman conditioned - therefore limited, manifesting and is thus Saguna with Attributes. The subtle formless Brahman has already been described as Nirguna Brahman.<blockquote>यो दिवि तिष्ठन्दिवोऽन्तरो यं द्यौर्न वेद यस्य द्यौः शरीरं यो दिवमन्तरो यमयत्य् एष त आत्माऽन्तर्याम्यमृतः ॥ ८ ॥ (Brhd. Upan. 3.7.8)<ref>Brhdaranyaka Upanishad ([https://sa.wikisource.org/wiki/%E0%A4%AC%E0%A5%83%E0%A4%B9%E0%A4%A6%E0%A4%BE%E0%A4%B0%E0%A4%A3%E0%A5%8D%E0%A4%AF%E0%A4%95_%E0%A4%89%E0%A4%AA%E0%A4%A8%E0%A4%BF%E0%A4%B7%E0%A4%A6%E0%A5%8D_3p Adhyaya 3])</ref></blockquote> | This second, lower, gross, mortal, finite, existent Brahman is not "another" but is Brahman conditioned - therefore limited, manifesting and is thus Saguna with Attributes. The subtle formless Brahman has already been described as Nirguna Brahman.<blockquote>यो दिवि तिष्ठन्दिवोऽन्तरो यं द्यौर्न वेद यस्य द्यौः शरीरं यो दिवमन्तरो यमयत्य् एष त आत्माऽन्तर्याम्यमृतः ॥ ८ ॥ (Brhd. Upan. 3.7.8)<ref>Brhdaranyaka Upanishad ([https://sa.wikisource.org/wiki/%E0%A4%AC%E0%A5%83%E0%A4%B9%E0%A4%A6%E0%A4%BE%E0%A4%B0%E0%A4%A3%E0%A5%8D%E0%A4%AF%E0%A4%95_%E0%A4%89%E0%A4%AA%E0%A4%A8%E0%A4%BF%E0%A4%B7%E0%A4%A6%E0%A5%8D_3p Adhyaya 3])</ref></blockquote> |