Chapter 11 explains that the Saguna (with form) and Nirguna (formless) are not different from each other; they are fundamentally one and the same. The text uses the analogy of ghee: when frozen it is solid, and when melted it is liquid, but it is still ghee. Similarly, the 'Sakara' (formed) and 'Nirakara' (formless) are one, pervading the universe. As detailed in Chapter 11, the entire multifaceted visible expanse is an essence of the Unmanifest; it came into form from the Unmanifest and will eventually return to it. The Saguna form is simply a more accessible starting point for devotion.
How does Chapter 11 explain the relationship between the 'Saguna' (with form) and 'Nirguna' (formless) aspects of divinity?
π Chapter 11