Can you explain the relationship between Saguna (with form) and Nirguna (formless) as described in Chapter 11?

According to Chapter 11, the manifest (Saguna or 'Sakara') and the unmanifest (Nirguna or 'Nirakara') are not different from each other; they are fundamentally one and the same. The chapter uses an analogy to clarify this concept: ghee is called ghee whether it is frozen (like the Saguna form) or melted (like the Nirguna aspect). This teaching emphasizes that the physical form of the Guru is a tangible manifestation of the same formless, all-pervading Supreme Brahman, making them inseparable.