God.  Nirgun is the one which is beyond the three attributes of Maya and can’t be seen with the normal eye.  Nirgun can only be seen and experienced with the divine eye – Dib Drisht – Gyan Netter.  This is the divine super infinite power that we call “Ik Oankaar Satnaam Karta Purakh Nirbhao Nirvair Akal Murat Ajuni Saibhun.”