There are no planes of manifestation without forms, for without form creation or manifestation cannot be complete. But the supraphysical planes are not bound to the forms like the physical. The forms there are expressive, not determinative. What is important in the vital plane is the force or feeling and the form expresses it. A vital being has a characteristic form but he can vary it or mask his true form under others. What is primary on the mental plane is the perception, the idea, the mental significance and the form expresses that and these mental forms too can vary, there can be many forms expressing an idea in different ways or on different sides of the idea. Form exists but it is more plastic and variable than in physical nature.

As to the gods, man can build forms, which they will accept but these forms too are inspired into man's mind from the planes to which the god belongs. All creation has the two sides, the formed and the formless, the gods too are formless and yet have forms, but a godhead can take many forms, here Maheswari, there Pallas Athene. Maheswari herself has many forms in her lesser manifestations, Durga, Uma, Parvati, Chandi, etc. The gods are not limited to human forms, man also has not always seen them in human forms only.