If you have the idea that you are something with form, that you are limited by this body, and being within this body, you have to see through these eyes, God and the world also will appear to you as form. If you realise you are without form, that you are unlimited, that you alone exist, that you are the eye, the infinite eye, what is there to be seen apart from the infinite eye? Apart from the eye, there is nothing to be seen. There must be a seer for an object to be seen and there must be space, time, etc. But for the Self that alone exists, it is both seer and seen, and above seeing or being seen.