Some people are of the view that the Supreme Soul is formless. Anything that exists must have a form. Qualities indeed are formless, but the source of those qualities cannot be without form. For example, fragrance has no form but the flower does. Just as the sun has form but the light and warmth it radiates do not. The Supreme Soul has a form, but the qualities radiating from Him do not. In other words the Supreme Soul is not love but the source of love; the Supreme Soul is not truth but the source of truth, etc. If he is formless then communication with Him is impossible. The very word “yoga” implies a meeting between two entities, both of which have a form, if not a physical one, a subtle (non-physical) one.
The Supreme Soul is a conscient (living) micro star just as I am. Knowing his form, I can bring that image onto the screen of my mind and begin immediately to experience his powers and qualities by associating them with that beautiful form. There is much more value in meditating (concentrating) on his form and qualities than in focusing on one’s breath, candle flames, etc.