//From these words of Shankara it is clear that the Antaryāmin of Vedānta is nirguṇa Brahman.// Dear Sri Subbu The antaryAmi is not nirguNa brahman. The below post by Sri Vidyasankar clarifies this - http://lists.advaita-vedanta.org/archives/advaita-l/2012-April/031467.html Regards Kalyan