BG Chap 12 - The two forms of worship according to the impersonalists
The impersonalist does not explain the two forms of worship to be the personal form of Kṛṣṇa and the impersonal Brahman. Instead he interprets the two forms of worship as worshiping Brahman with qualities (saguṇa) and without qualities (nirguṇa). Worship of the Lord with qualities is easily performed with attention because it supplies a form as the object of concentration. Worship of the Lord without qualities is difficult to perform and is done without proper attention because of lack of an object of concentration. The Brahman without qualities is called akṣaraṁ. For defining Brahman without qualities, seven descriptive terms are given. It is beyond the scope of the Vedas or words (anirdeśyam), because it is devoid of class and other qualifications (avyaktam). It is pervasive (sarvatra-gam), and not comprehended by the mind (acintyam). The world is called false (kūṭam), since it appears real, when it is actually illusory. The ātmā is situated within this false world (kūṭa-stham). That ātmā is situated as the substratum for false attributes. The ātmā is without change (acalam). It is eternal (dhruvam). For those persons striving to know Brahman without qualities, there are great difficulties, first in digesting the meaning of the Upaniṣads after service to the guru, then in contemplating Brahman, and finally in meditating on Brahman.
The first type of person (utilizing Brahman with qualities), without undergoing these difficulties, attains realization of Brahman, which wipes out ignorance and its effects. This arises from the mercy of the Lord with qualities who has been described by guru. He then attains liberation in the form of oneness with the nirguṇa Brahman, which gave rise to the form of the Lord. The final result is the same, but one path is filled with difficulty and therefore inferior. The other path is without difficulty and superior.