As described in the beginning of the Vedānta-sūtra, the Supreme Person is the origin of all qualities. He is generally called nirguṇa. Nirguṇa means “whose qualities are beyond estimation.” Guṇa means “quality,” and nir means “beyond estimation.” But impersonalists interpret this word nirguṇa as “having no quality.” Because they are unable to estimate the qualities of the Lord in transcendental realization, they conclude that the Supreme Lord has no qualities. But that is actually not the position. The real position is that He is the original source of all qualities. All qualities are emanating constantly from Him. How, therefore, can a limited person count the qualities of the Lord? One may estimate the qualities of the Lord at one moment, but the next moment the qualities have increased; so it is not possible to make an estimation of the transcendental qualities of the Lord. He is therefore called nirguṇa, one whose qualities cannot be estimated.
One should not uselessly labor in mental speculation to estimate the Lord’s qualities. There is no need of adopting the speculative method or exercising the body to attain mystic yoga perfection. One should simply understand that the distress and happiness of this body are predestined; there is no need to try to avoid the distress of this bodily existence or to attempt to achieve happiness by different types of exercises. The best course is to surrender unto the Supreme Personality of Godhead with body, mind and words and always be engaged in His service. This transcendental labor is fruitful, but other attempts to understand the Absolute Truth are never successful. Therefore an intelligent man does not try to understand the Absolute Truth by speculative or mystic power. Rather, he engages in devotional service and depends on the Supreme Personality of Godhead. He knows that whatever may happen to the body is due to his past fruitive activities. If one lives such a simple life in devotional service, then automatically he inherits the transcendental abode of the Lord. Actually, every living entity is part and parcel of the Supreme Lord and a son of the Godhead. Each has the natural right to inherit and share the transcendental pleasures of the Lord, but due to the contact of matter, conditioned living entities have been practically disinherited. If one adopts the simple method of engaging himself in devotional service, automatically he becomes eligible to be freed from material contamination and elevated to the transcendental position of associating with the Supreme Lord.
Lord Brahmā presented himself to Lord Kṛṣṇa as the most presumptuous living creature because he wanted to examine the wonder of His personal power. He stole the boys and calves of the Lord in order to see how the Lord would recover them. Now Lord Brahmā admitted that his attempt was most presumptuous, for he was attempting to test his energy before the person of original energy. Coming to his senses, Lord Brahmā saw that although he was a very powerful living creature in the estimation of all other living creatures within this material world, his power was nothing in comparison to the power and energy of the Supreme Personality of Godhead. The scientists of the material world have invented wonders such as atomic weapons, and when tested in a city or some insignificant place on this planet, such powerful weapons create so-called havoc, but if the atomic weapons are tested on the sun, what is their significance? They are insignificant there. Similarly, Brahmā’s stealing of the calves and boys from Śrī Kṛṣṇa may be a wonderful display of mystic power, but when Śrī Kṛṣṇa exhibited His expansive power in so many calves and boys and maintained them without effort, Brahmā could understand that his own power was insignificant.