We usually associate Shiva with formless, but the Lalitha Sahasranāmam tells us that Devi is Nirākāra (nāmā 137) She is without any shape. The primordial energy (Prakriti) that exists before it, crystallizes into matter. She is formless because She is the canvas upon which the painting of the universe is made. Like ocean water taking the shape of a wave, She remains the formless essence that allows every form to exist. And to see Her as formless is to see Her in everything.

Does that then make Her “Nirguna” (which is also a name of Hers - nāmā 139), the one without attributes? And can “having no attributes” be an attribute in itself?