The Para-Brahman or absolute consciousness is higher than both Brahman and the unmanifest
Prakriti. Para-Brahman (or Krishna) is imperishable, without any origin
and end. Para-Brahman is not formless. It has Divya Roopa, a transcendental form and
Supreme Personality. The ignorant think of the Lord as formless because He
is not visible.
Because : Veiled by My divine Maya, I am not known by all.
Therefore, the ignorant one does not know Me as the unborn and
I know, O Arjuna, the beings of the past, of the present,
and those of the future, but no one really knows Me. (7.26)
All beings in this world are in utter
ignorance due to the delusion of dualities born of likes and dislikes,
O Arjuna. (7.27)