Bhagavad Gita Chapter 12, Verse 3

ये त्वक्षरमनिर्देश्यमव्यक्तं पर्युपासते | सर्वत्रगमचिन्त्यं च कूटस्थमचलं ध्रुवम् ||

ye tv akṣaram anirdeśyam avyaktaṁ paryupāsate sarvatra-gam acintyaṁ ca kūṭa-stham acalaṁ dhruvam

But those who worship the imperishable, indescribable, unmanifest, all-pervading, inconceivable, unchangeable, immovable, and eternal—

Krishna continues his answer, acknowledging those who follow the impersonal path. 'Ye tv akṣaram anirdeśyam avyaktaṁ paryupāsate'—but those who worship (paryupāsate) the imperishable (akṣaram), indescribable (anirdeśyam), unmanifest (avyaktam). 'Sarvatra-gam acintyaṁ ca kūṭa-stham acalaṁ dhruvam'—all-pervading (sarvatra-gam), inconceivable (acintyam), unchangeable (kūṭa-stham), immovable (acalam), and eternal (dhruvam). This verse describes the impersonal Absolute—formless, eternal, beyond description. Krishna acknowledges this path exists and is valid. The verse continues into verse 12.4, which will explain the difficulty of this path. Here, Krishna shows respect for the impersonal path while setting up the comparison that will favor devotion in the following verses.