With qualities, with form, materialized. (Glossary for the Vahinis)

Saguna and Nirguna aspects of God create some doubt in the minds of Sadhakas - whether they can both be true. It is like hardened ghee and liquid ghee. Ice and water are the same; water takes the form of the vessel which contains it. It is formless. Yet, there is no distinction between ice and water. In Sadhana, the Saguna worship and the Nirguna meditation are like right and left feet for the journey. During the Saguna worship, the basic Nirguna aspect of God has to be sustaining the mind; no description can exhaust the Glory, no word can approximate the Majesty. During the Nirguna meditation, the faith that God does not diminish in His High Glory or Majesty by being with Form, Attributes and Name, must be the sustaining force. The final step, however, must be the right foot, considered auspicious, the Nirguna step. The Jiva is destined to lose its separate name and form and merge in the Formless and the Nameless. All must find the ultimate destiny in the Nirguna. (SSS Vol.5, p. 58)

The Saguna God is cognised as present everywhere, as the creator, sustainer and destroyer, of everything and being, as the Father and Mother of the Universe. Therefore, He is beyond and above all beings and things and eternally distinct and different from man. It sis said by upholders of the Saguna aspect that the very cognition of this attributeful principle brings about ‘liberation’, or Mukti. Liberation is attained when man establishes himself in this knowledge and lives in and through it. (BPV, p. 94)

Bhakti can flow along two paths - Saguna Bhakti and Nirguna Bhakti. When you feel that God is far away, far higher, far beyond you and when you plead for mercy, petition for Grace, and pray for boons, it is Saguna---you adore Him as Lord and Master, as Guardian and Saviour; you go through the ceremonials of praise, propitiation and prostration, submission and service. But when you practise the discipline of seeing Him in all beings, as the core of every cell or atom, alive and aware, and experience Unity with all Creation (for Creation is but His body and you are also in it and of it) then, it is Nirguna. The Nirguna is the contemplation on the sugar; the Saguna is the adoration of some sugar doll, which has caught your fancy and attracted your love and loyalty. (SSS Vol.12)