Saguna and Nirguna

"To resolve such passages in the upanishads, advaita vedAnta maintains that really brahman is devoid of all attributes, and is therefore known as nirguNa. brahman may be described as in the upanishads, as Truth (satyam), Knowledge (jnAnam), Infinite (anantam), or as Being (sat), Consciousness (cit), Bliss (Ananda), but none of these terms can be truly interpreted as attributes of brahman as a Super-person/God. Rather, it is because brahman exists, that this whole universe is possible. It is because brahman exists that man ascribes attributes to brahman. However, brahman's true nature cannot be captured in words, for all these attributes are ultimately just words. Hence, it is man's ignorance of Its true nature that postulates attributes to brahman, thereby describing It in saguNa terms (with attributes). This saguNa brahman is ISvara, the Lord, whose essential reality as brahman is not dependent on anything else, and does not change because of the production of this universe. Therefore, advaita holds that brahman's own nature (svarUpa- lakshaNa) is devoid of any attributes (nirguNa), while It is seen for the temporary purposes of explaining creation (taTastha- lakshaNa) to be ISvara, with attributes (saguNa)."

The above is from: http://www.advaita-vedanta.org/avhp/ad-phil.html

It is interesting that the author of the above says that in the Mahakavya 'tat tvam asi' Sankara takes 'tat' as saguna Brahman -Isvara. interesting...