Worship of Form Leads to Formless Brahman
In line with the Sastras, attaining moksha through wisdom is most essential for man. 
is the declaration.
But, Sastras also describe Paramatma in myriad aspects. In some places it is said, 
In other places
and in yet other places, 
This creates doubts in men’s minds: Does Nirguna Paramatma have name and form? If not, how to reach him? If there is name and form, what is that? One or many?
The Sankara Bhashya gives a clear answer:
That is: Even if Paramatma is attributeless, beyond words and the mind, he assumes several forms to grace the sadhaka. That is because it is difficult for all to concentrate on the attributeless Brahman, as all do not have the same maturity level.
It is in view of this that the all-knowing guru, understanding the level of maturity of the seeker, gives upadesa and leads him step by step. The idea is that when one strengthens his mind properly through the guru’s upadesa, and keeps worshipping his favourite deity, that saguna bhakti itself will at the right time take him to Nirguna Brahman.
Let all understand this well and progress in their sadhanas.
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