This section is from the "May I Answer That?" book, by Sri Swami Sivananda. Also available from Amazon: May I Answer That?
Nirguna is not nothingness. It is the fullness of everything that is good. Nirguna is plenitude. In it you find all auspiciousness, all goodness, all beauty, all joy, all health, all sweetness, all purity, all peace, everything developed to perfection. From a distance this fullness becomes inconceivable and so the sages called it Nirguna. Once they reach there, they get merged in that inexpressible experience. It is not nothingness, but it is everythingness, and beyond this too, for it is inexpressible. Only know that all that exists in Maya or false perception, viz., evil, ugliness, misery, change, birth, decay, death, etc., are not in It. For, It is beyond Maya. In Nirguna Brahman, there are no Gunas of Maya, viz.. blue colour, etc. That is what is meant by Nirguna.
It is the Great Time personified. It is the destroyer of name and form. In the Hindu pantheon, there are various gods and goddesses who are members of the divine hierarchy. Just as we have our government here composed of various ministers and officers, the celestials who rule the world, too, have their own deities who control the various aspects of creation, preservation and destruction of this world. Some are in charge of the various elements like air, fire and water; some are in charge of birth, death, preservation of life and disease. Kala or Yama or Dharmaraja is the Lord of Death. The entire universe is under his control in a way; for, when the time comes, he brings about the end of the earthly sojourn of all beings. It is only the man of Self-realization who transcends this Kala and realizes his own Self. All Sadhana is meant to help us transcend this Kala, to conquer death, to go beyond time.
It is a state of consciousness in which you are aware that God is all that there is, and what is more, that He is the link that connects all individuals. God is the Consciousness that illumines the entire creation. Realization of this Consciousness or God liberates one from bondage to passing phenomena, from the illusion of names and forms. This is the state of God-realization or Self-realization.
After God-realization, the individual is completely merged in the Cosmic Consciousness or God. It is like the rivers entering into the ocean; they lose their identity and you can no more distinguish the waters of the Ganges from the waters of the Godavari. The appearance of the world vanishes in the Reality of God, just as when the lamp is brought, the snake which appeared to be vanishes in the rope that exists.
Feel, as you do your daily duties, that you are only a witness of all that goes on around you, of even your own actions. This is called Sakshi Bhav. You should inwardly realize that you are different from the active principle in you. This is the method of Vedanta.
There is the other easier, but equally potent¾ method of Nimitta Bhav. Feel that the Lord alone is the real doer of all actions and that you are an instrument in His hands. Your actions will be transformed into worship of the Lord, and you will not be bound to them. Work without expectation of any reward and without egoism. Root out the idea of agency; feel, "I am not the doer". You will be freed from the shackles of Karma. You will not accumulate new Karma. Allow your Prarabdha Karma to work out; and you will attain liberation.
 
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