How does the text explain the relationship between the manifest (Saguna) and unmanifest (Nirguna) aspects of divinity?

Chapter 11 provides a philosophical explanation of the relationship between the manifest (Saguna/Sakara) and the unmanifest (Nirguna/Nirakara). The text asserts that they are not different from each other; the formed and the formless are fundamentally one. To illustrate this point, it uses the analogy of ghee: when it is frozen, it is called ghee, and when it melts into a liquid, it is still called ghee. In the same way, as explained in Chapter 11, Saguna and Nirguna are simply two states of the same single reality that pervades the entire universe.