Nirakara

(“without form”) Epithet of the divine
reality in its ultimate aspect. According
to many Hindu traditions, God is ultimately without form, transcending all
particularity and superior to any particular image. This belief is first phrased in
the Upanishads, the speculative religious texts that are the most recent part
of the Vedas, and is advocated by the
philosophical traditions based on the
Upanishads, such as Advaita Vedanta.
This concept is opposed by certain
Hindu theistic traditions, such as the
Gaudiya Vaishnava religious community,
in which a particular deity—in this
case, Krishna—is conceived as the
Ultimate Reality.