Bhagavad Gita Chapter 7 Verse 24
भगवद् गीता अध्याय 7 श्लोक 24

अव्यक्तं व्यक्ितमापन्नं मन्यन्ते मामबुद्धयः।
परं भावमजानन्तो ममाव्ययमनुत्तमम्।।7.24।।



हिंदी अनुवाद - स्वामी रामसुख दास जी ( भगवद् गीता 7.24)
।।7.24।।बुद्धिहीन मनुष्य मेरे सर्वश्रेष्ठ अविनाशी परमभावको न जानते हुए अव्यक्त (मनइन्द्रियोंसे पर) मुझ सच्चिदानन्दघन परमात्माको मनुष्यकी तरह ही शरीर धारण करनेवाला मानते हैं।


English Translation of Sanskrit Commentary By Sri Shankaracharya's
7.24 Abuddhayah, the unintelligent, the non-discriminating ones; ajanantah, unaware; mama, of My; param, supreme; bhavam, state, My reality as the supreme Self; which is avyayam, immutable, undecaying; and anuttanam, unsurpassable; manyante, think; mam, of Me; as avyaktam, the unmanifest, the invisible; apannam, that has become; vyaktim, manifest, visible, at present [At present, after being embodied as an Incarnation.]-though I am the ever well-known God. They think so because they are unaware of My reality. This is the idea.
What is the reason for their ignorance? This is being stated:


English Translation of Commentary  - Dr. S. Sankaranarayan
7.24 Avyaktam etc.  Becuase of their poor intellect, these  [worshippers of  other deities]  do not at all recognise  the unmanifest and ultimately true  nature of Mine.  On the contrary, they conceive Me merely as one, possessing only a manifest form with a particular  knowledge  and a particular  innage nature,  all suitable to their own desires.  [They think] not otherwise.  That is why, no  name or form  [of a deity]  is insisted upon  [by the Lord].
 
However,  this is the established view  [of the teachers of the school]  in this regard :  If a person holds fast to a specific form of a deity in order to get rid of desires, that  [itself] results in his  becoming pure and emancipated.  If the case is reversed,  [the result]  would be a contrary one.


English Translation of Ramanuja's Sanskrit Commentary
7.24 Ignorant people do not know My higher nature, immutable and unsurpassed. They do not know that it is I, who is worshipped through all rites, who is the Lord of all, and whose nature is beyond speech and mind, that has incarnated as the son of Vasudeva, without abandoning My divine nature, out of My supreme compassion and parental love for those who resort to Me and in order that I may be the refuge of all. They consider Me as only a worldly prince who was not manifest before and who has now become manifest by Karma and has secured a special form. Therefore, they do not resort to Me, nor do they worship Me.

Why is He not manifest (to them)?  Sri Krsna says:


Transliteration Bhagavad Gita 7.24Avyaktam vyaktimaapannam manyante maamabuddhayah;
Param bhaavamajaananto mamaavyayamanuttamam.


Word Meanings Bhagavad Gita 7.24avyaktam—formless; vyaktim—possessing a personality; āpannam—to have assumed; manyante—think; mām—me; abuddhayaḥ—less intelligent; param—Supreme; bhāvam—nature; ajānantaḥ—not understanding; mama—my; avyayam—imperishable; anuttamam—excellent