Chapter 17 · Verse 2
निर्विकल्पं निराकारं निर्गुणं ब्रह्म केवलम्
nirvikalpaṃ nirākāraṃ nirguṇaṃ brahma kevalam
Here the chapter’s central thesis is stated: the Self is Brahman — without concepts, without form, without guṇas, and one alone. In the context of renunciation, this means that renunciation cannot take the form of abandoning objects, because there are no real objects apart from the Self. The only valid renunciation is the renunciation of the renouncer. The verse therefore undercuts every conventional practice and directs attention back to the ever-present fact of non-duality.