Nirguna Brahman, stresses the Ultimate Truth which exists and pervades through the Universe. It is considered without any form in Advaita and without material form in Dvaita schools of philosophy. In either case, it is considered beyond sensory and mental comprehension of humans.

Advaita philosophers say that for human eyes Nirguna Brahman is viewed as Saguna Brahman, or Brahman with personal attributes, and is commonly worshipped as Vishnu, Shiva or Devi by Hindus.

Dvaita philosophy, however, considers Vishnu to be Nirguna Brahman and jivas as conditioned by gunas, though not Saguna Brahman. Ramanuja, Madhva, Caitanya, and all other Vaisnava acharyas differ strongly with Shankara's doctrine of Saguna Brahman (Brahman with material adjuncts, upadhi) and his two levels of reality

According to the Vaishnava acharyas, Ishwar or Supreme Being is always nirguna in terms of his being free from the influence of the material gunas, either as indeterminate Brahman, or as Vishnu/Krisna or any of his avataras. They do not understand any verse in Bhagavad Gita to describe the jiva as Saguna Brahman. Sri Caitanya says through the pen of Krishnadasa Kaviraja that Shankara, in asserting his opinion as to the meaning of the Sutras, has in effect said, vyasa bhranta, "Vyasa is crazy, therefore let me explain what the sutras of Vyasa should have said."

The jiva is no doubt identified with the gunas of prakrti (matter) and in this sense saguna, but the idea that the jiva is Brahman who has become subject to identification with material nature is another idea altogether. According to Sri Caitanya the jiva is Brahman in that it

See also

• Parasiva
• Mahavishnu
• turiya