[Advaita-l] The Nirguna form of the Supreme Lord is Paramarthika, the absolute; Saguna is Vyavaharika - Devi Bhagavatam

[V Subrahmanian]

In this chapter, Bhagawati herself speaks to Parvataraja, Himavan:
देवीभागवतपुराणम्/स्कन्धः ०७/अध्यायः ३९
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यावदान्तरपूजायामधिकारो भवेन्न हि ।
तावद्बाह्यामिमां पूजां श्रयेज्जाते तु तां त्यजेत् ॥ ४३ ॥
One should engage in external worship until one becomes competent in
internal worship. The external worship should be given up after attaining
this ability.
आभ्यन्तरा तु या पूजा सा तु संविल्लयः स्मृतः ।
संविदेव परं रूपमुपाधिरहितं मम ॥ ४४ ॥
Antar Puja is culminates in establishment in Pure Consciousness. This form
of Pure Consciousness is the absolute, transcendental form of Brahman,
without any adjuncts, upadhi.
अतः संविदि मद्‌रूपे चेतः स्थाप्यं निराश्रयम् ।
संविद्रूपातिरिक्तं तु मिथ्या मायामयं जगत् ॥ ४५ ॥
Therefore the mind should be established in Brahman alone, which is the
Pure Consciousness, without seeking any external aid. What is different
from this mere Consciousness is the illusory world. The purport is: there
exists nothing other than Brahman.
अतः संसारनाशाय साक्षिणीमात्मरूपिणीम् ।
भावयेन्निर्मनस्केन योगयुक्तेन चेतसा ॥ ४६ ॥
Therefore, if samsara, bondage, is to be destroyed, one should focus the
mind on the witness that is the Self.]
Thus Nirguna Brahman of Advaita is the Paramarthika truth; Bhagwati tells
Parvataraja that the world is an illusion.
Om Tat Sat