Chapter 19 · Verse 2

निर्विकल्पं निराकारं निर्गुणं ब्रह्म केवलम्

nirvikalpaṃ nirākāraṃ nirguṇaṃ brahma kevalam

This verse in chapter 19 once more states the identity of the Self with Brahman — without concepts, without form, without guṇas, and one alone. By this point in the text the affirmation has lost any sense of effort or declaration; it is simply the way things are. The question “What is there to know, renounce, accept, or reject?” now sounds almost redundant, because the duality that would make such transactions meaningful has already dissolved.