Pauri 16 had stated:

ਜੇ ਕੋ ਕਹੈ ਕਰੈ ਵੀਚਾਰੁ ॥ ਕਰਤੇ ਕੈ ਕਰਣੈ ਨਾਹੀ ਸੁਮਾਰੁ ॥

Some one who tries to describe or contemplate,

would find that it is not possible to count or measure what the Creator does.

Similarly in Pauris 17 to 19 had mentioned the countless phenomena in the universe. Pauris 24 to 26 elaborate on them. Pauri 24 describes the infinite nature of the Creator’s virtues, the phenomena and the number of people who try to understand all this:

ਅੰਤੁ ਨ ਸਿਫਤੀ ਕਹਣਿ ਨ ਅੰਤੁ ॥ ਅੰਤੁ ਨ ਕਰਣੈ ਦੇਣਿ ਨ ਅੰਤੁ ॥

ਅੰਤੁ ਨ ਵੇਖਣਿ ਸੁਣਣਿ ਨ ਅੰਤੁ ॥

Divine virtues are infinite and there is no end to those who praise them;

There are no limits to the creation and the benedictions provided therein;

There is no end to people watching and listening to Divine virtues

A question is often asked as to why the Creator chose to create all that exists. Guru Nanak says no one knows what the Creator had in mind.

ਅੰਤੁ ਨ ਜਾਪੈ ਕਿਆ ਮਨਿ ਮੰਤੁ ॥ ਅੰਤੁ ਨ ਜਾਪੈ ਕੀਤਾ ਆਕਾਰੁ ॥

ਅੰਤੁ ਨ ਜਾਪੈ ਪਾਰਾਵਾਰੁ ॥

It is not possible to fathom what the Creator had in mind while creating the universe;

The creation has no limits and no boundaries.

A similar statement was made in Pauri 2 thus:

Hukmi hovan aakaar Hukam na kahiaa jaaee.

All creation is by Hukam, the Creator’s command;

But no one knows about the Hukam.

Continuing with Pauri 24:

ਅੰਤ ਕਾਰਣਿ ਕੇਤੇ ਬਿਲਲਾਹਿ ॥ ਤਾ ਕੇ ਅੰਤ ਨ ਪਾਏ ਜਾਹਿ ॥

ਏਹੁ ਅੰਤੁ ਨ ਜਾਣੈ ਕੋਇ ॥ ਬਹੁਤਾ ਕਹੀਐ ਬਹੁਤਾ ਹੋਇ ॥

ਵਡਾ ਸਾਹਿਬੁ ਊਚਾ ਥਾਉ ॥ ਊਚੇ ਉਪਰਿ ਊਚਾ ਨਾਉ ॥

ਏਵਡੁ ਊਚਾ ਹੋਵੈ ਕੋਇ ॥ ਤਿਸੁ ਊਚੇ ਕਉ ਜਾਣੈ ਸੋਇ ॥

Countless people are restless to know the expanse of the universe;

But they cannot find any boundaries.

No one can know these limits;

The more they say they find still more to be said;

The great Master’s abode is beyond reach;

Still more unfathomable are the IT’s virtues;

One has to be as great to know the great Master.

ਜੇਵਡੁ ਆਪਿ ਜਾਣੈ ਆਪਿ ਆਪਿ ॥ ਨਾਨਕ ਨਦਰੀ ਕਰਮੀ ਦਾਤਿ ॥੨੪॥

The Master alone knows how great IT is;

The benediction of this knowledge is received through Divine grace. 24.

Pauri 25 praises the Creator’s benevolence and points out that IT expects nothing in return. The expression “Vaddaa daata til na tamaaey” in the first line literally means the great benefactor does not have even a bit of greed. There is a lesson in this for those who try to make deals with God (Sukhna Sukhnaa) whereby they promise to offer so much worth of money, Karaah Parshaad or any material donation or do so many recitations (Paatth) of some Gurbani compositions. The Guru says that Akal Purakh is above such things. So we should not expect our prayers to be heard simply because we are promising some thing as – well bribe. As will be seen below the Master knows what is needed and deserved by whom.

ਬਹੁਤਾ ਕਰਮੁ ਲਿਖਿਆ ਨਾ ਜਾਇ ॥ ਵਡਾ ਦਾਤਾ ਤਿਲੁ ਨ ਤਮਾਇ ॥

ਕੇਤੇ ਮੰਗਹਿ ਜੋਧ ਅਪਾਰ ॥ ਕੇਤਿਆ ਗਣਤ ਨਹੀ ਵੀਚਾਰੁ ॥

ਕੇਤੇ ਖਪਿ ਤੁਟਹਿ ਵੇਕਾਰ ॥

ਕੇਤੇ ਲੈ ਲੈ ਮੁਕਰੁ ਪਾਹਿ ॥ ਕੇਤੇ ਮੂਰਖ ਖਾਹੀ ਖਾਹਿ ॥

Divine benedictions cannot be written/described.

The great benefactor keeps giving and expects nothing in return;

Countless people including the great warriors ask;

It is impossible to count or even imagine how many people ask;

There are many who receive benedictions, then indulge in vice and perish;

There are numerous who receive but do not acknowledge;

Numerous foolish people just keep taking benedictions.

There are however people who are satisfied with what they have. Such people do not complain even in case of suffering as they are happy with whatever the Divine will is:

ਕੇਤਿਆ ਦੂਖ ਭੂਖ ਸਦ ਮਾਰ ॥ ਏਹਿ ਭਿ ਦਾਤਿ ਤੇਰੀ ਦਾਤਾਰ ॥

Numerous people suffer pain and hunger for long;

For them even these are benedictions.

Those who believe in the Almighty accept every thing happily. They have a positive attitude to life and consider suffering as a reminder that they have gone wrong somewhere, say they forgot the Creator. This also helps in conditioning the mind in accepting and living by Divine will.

Asking for benedictions of material nature shows one being in bondage with objects of transitory pleasures.freedom from such bondage is obtained if the Almighty is pleased with our conduct, . This is Divine grace and is not something that one can take for granted; it is received at Divine pleasure:

ਬੰਦਿ ਖਲਾਸੀ ਭਾਣੈ ਹੋਇ ॥ ਹੋਰੁ ਆਖਿ ਨ ਸਕੈ ਕੋਇ ॥

ਜੇ ਕੋ ਖਾਇਕੁ ਆਖਣਿ ਪਾਇ ॥ ਓਹੁ ਜਾਣੈ ਜੇਤੀਆ ਮੁਹਿ ਖਾਇ ॥

Remaining in bondage or release from it is by Divine will;

No one else can decide this;

A person, who indulging in loose talk says he or she knows, will suffer.

The Creator who created the universe made arrangements for every thing needed and has provided for it:

ਆਪੇ ਜਾਣੈ ਆਪੇ ਦੇਇ ॥ ਆਖਹਿ ਸਿ ਭਿ ਕੇਈ ਕੇਇ ॥

The Almighty knows what is needed by whom, and gives;

But people who say/acknowledge this are rare.

The only benediction that gives satisfaction is to praise and emulate Divine virtues, and then there is no craving:

ਜਿਸ ਨੋ ਬਖਸੇ ਸਿਫਤਿ ਸਾਲਾਹ ॥ ਨਾਨਕ ਪਾਤਿਸਾਹੀ ਪਾਤਿਸਾਹੁ ॥੨੫॥

Those whom the Lord grants the understanding to praise Divine virtues,

is the king of kings (craves no more). 25.

Pauris 24 and 25 described the infinite nature of the Creator and IT’s benedictions. Pauri 26 now discusses how every thing connected with the Divine is invaluable. The term used is “Amul” meaning priceless. This term is applied to a number of things in this Paurri which starts with  the frequently used concept in Gurbani that the creatures are like merchants who receive financil capital from the Almighty for doing business . This capital is Naam or awareness of virtues by which to live. In order to be acceptable to the Almighty the creatures need to gather more virtues by learning and take them to the Master. There they are judged. The word Amul is used at each stage of this process. Let us see how.

Pauri 26 may be divided in two parts. The first part describes the concept of what all is priceless:

ਅਮੁਲ ਗੁਣ ਅਮੁਲ ਵਾਪਾਰ ॥ ਅਮੁਲ ਵਾਪਾਰੀਏ ਅਮੁਲ ਭੰਡਾਰ ॥

ਅਮੁਲ ਆਵਹਿ ਅਮੁਲ ਲੈ ਜਾਹਿ ॥ ਅਮੁਲ ਭਾਇ ਅਮੁਲਾ ਸਮਾਹਿ ॥

Amul or Priceless are (gun) the Divine virtues and priceless their (vaapaar) trading;

Priceless are the traders – human life – and priceless the stockpile of virtues to be gathered;

Every one (aavah-i) is born with priceless virtues and (lai jaah-i) takes back  such virtues;

Those who (bhaa-e) love Divine (amul) virtues ultimately merge in the Priceless , i.e. the Almighty.

Merger with God is not automatic as the soul needs to come out successful when it is examined for its deeds. This is what is meant by loving and emulating virtues. This introduces the concept of the metaphorical ‘Dharam Rai’ who takes  account of our deeds and presents to the Divine court called  ‘Deebaan’ below. ‘Dharam’ also means Law hence Dharam Rai acts according to the Laws of the /nature, made by the Creator. The Paurri also uses the concept of the suspended or hand-held weighing scale which uses the weighing measures called ‘parvaan’ literally meaning stone. The weighing measure is the metaphor for instructions given by the Creator and all deeds are tested against them.

ਅਮੁਲੁ ਧਰਮੁ ਅਮੁਲੁ ਦੀਬਾਣੁ ॥ ਅਮੁਲੁ ਤੁਲੁ ਅਮੁਲੁ ਪਰਵਾਣੁ ॥

Priceless is the Dharam Rai and priceless (deebaan-u) the Divine court;

Priceless is (tul) the weighing scale and priceless (parvaan = stone) the weighing measures.

A soul that is successful is blessed and branded with a mark of acceptance for merger with God.

ਅਮੁਲੁ ਬਖਸੀਸ ਅਮੁਲੁ ਨੀਸਾਣੁ ॥ ਅਮੁਲੁ ਕਰਮੁ ਅਮੁਲੁ ਫੁਰਮਾਣੁ ॥

Priceless is (bakhsees) Divine grace and priceless (neesaan) the mark of acceptance;

Priceless is (karam) the grace and (phurmaan = order) Divine decision.

We can talk of other things but it is not possible to describe the Master, try as one may:

ਅਮੁਲੋ ਅਮੁਲੁ ਆਖਿਆ ਨ ਜਾਇ ॥ ਆਖਿ ਆਖਿ ਰਹੇ ਲਿਵ ਲਾਇ ॥

(Amulo) God is (amul) beyond measure and cannot (aakhiaa) be described;

Many have engaged in (aakh-i = saying) praising (liv laa-e) focusing devotedly but not succeeded.

The second part of Pauri 26 mentions the numerous ways in which attempts are made to describe Divine virtues. Some people read the scriptures and give discourses. Some do it through worshipping gods and goddesses but not realizing that even the latter praise the Divine. No description is however complete:

ਆਖਹਿ ਵੇਦ ਪਾਠ ਪੁਰਾਣ ॥ ਆਖਹਿ ਪੜੇ ਕਰਹਿ ਵਖਿਆਣ ॥

ਆਖਹਿ ਬਰਮੇ ਆਖਹਿ ਇੰਦ ॥ ਆਖਹਿ ਗੋਪੀ ਤੈ ਗੋਵਿੰਦ ॥

ਆਖਹਿ ਈਸਰ ਆਖਹਿ ਸਿਧ ॥ ਆਖਹਿ ਕੇਤੇ ਕੀਤੇ ਬੁਧ ॥

ਆਖਹਿ ਦਾਨਵ ਆਖਹਿ ਦੇਵ ॥ ਆਖਹਿ ਸੁਰਿ ਨਰ ਮੁਨਿ ਜਨ ਸੇਵ ॥

Some praise through (paatth) reading (Ved, Puraan) the scriptures, others (parrah) study and (karah-i) give (vakhiaan) discourses;

Brahmas and Indras the Hindu gods praise as do Krishna and (gopi) the milkmaids of the Mahabharata.

So do (eesar) Shankars (called Shiva by some) and the accomplished saints (Sidhas) and the many Buddhas.

(Daanav)  demons and (d-ev) gods praise Divine virtues as do the angels, humans, hermits and devotees.

ਕੇਤੇ ਆਖਹਿ ਆਖਣਿ ਪਾਹਿ ॥ ਕੇਤੇ ਕਹਿ ਕਹਿ ਉਠਿ ਉਠਿ ਜਾਹਿ ॥
ਏਤੇ ਕੀਤੇ ਹੋਰਿ ਕਰੇਹਿ ॥ ਤਾ ਆਖਿ ਨ ਸਕਹਿ ਕੇਈ ਕੇਇ ॥

ਜੇਵਡੁ ਭਾਵੈ ਤੇਵਡੁ ਹੋਇ ॥ ਨਾਨਕ ਜਾਣੈ ਸਾਚਾ ਸੋਇ

ਜੇ ਕੋ ਆਖੈ ਬੋਲੁਵਿਗਾੜੁ ॥ ਤਾ ਲਿਖੀਐ ਸਿਰਿ ਗਾਵਾਰਾ ਗਾਵਾਰੁ ॥੨੬॥

Countless others (aakhah-i) engage in praising the Divine and numerous (utth-i jaah-i = depart) perish while still (kah kah) doing that;

The Creator (keet-e) created (et-e) so many and if as many (hor) more were (kar-eh-i) created, they would not be able to (aakh = say) describe Divine virtues fully;

The Almighty can be as large – in virtues and powers – as IT likes; the extent of which IT alone knows;

One who (aakhai) says by (vigaarr) twisting the facts (likheeai) is written down, i.e. is, (gaavaara gaavaar) the most foolish among the fools. 26.

As brought out in Pauris 24 to 26 the Creator is infinite as are Its virtues and beuond full description by us mortals.