When you see the concrete figure of Lord Krishna with open eyes and meditate, it is the concrete form of meditation. When you reflect on the image of Lord Krishna by closing your eyes, it is also concrete form of meditation, but it is more abstract. When you meditate on the infinite abstract light, it is still more abstract meditation. The former two types belong to Saguna form of meditation, the latter to Nirguna form.
Even in Nirguna meditation, there is an abstract form in the beginning for fixing the mind. Later on, this form vanishes and the meditator and the meditated become one. Meditation proceeds from the mind only. The help of the mind is always needed either for perception of an object or for the understanding of Brahman. When you read a book with absorbing interest and attention, your mind gets fixed to the ideas. Even so, in Nirguna meditation of Brahman (formless Dhyana), the mind is fixed on one idea, viz., that of Atman.
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