The Sikh vision of God combines the Formless and its expression in natural forms, the transcendent and the immanent, the essence (spirit) and existence (creation). The expression `Akal Murati` lends itself to interpretation in two ways. The exegetes, who treat it as one term, take akal in the adjectival form that qualifies the substantive murati, the whole expression implying Everlasting Form equivalent to the Supreme Being.
Those approaching the pair akal and murati severally, treat both the units independently, each expressing an attribute of the Divine Reality, believed to transcend time and space, yet manifest in spacio temporal forms. But, despite the divergence of approach, both interpretations agree in substance, i.e. the featureless eternal Reality assumes features and modes of empirical existence. To put it differently, `Akal Murati` presents a synthesis of nirgun and sag"un facets of the Absolute God of Guru Nanak`s vision. It however does not embrace the notion of incarnation. Non-incarnation is a basic theological postulate of Sikhism. See ARAL
1. Talib, Gurbachan Singh, Japuji-The Immortal Sikh Prayer-chant. Delhi, 1977
2. Trilochan Singh, "Theological Concepts of Sikhism," in Sikhism. Patiala, 1969
3. Sher Singh, The Philosophy of Sikhism. Lahore, 1944
4. Jodh Singh, Gurmati Nirnaya. Ludhiana, 1932