Explanation:

Awareness is a form of inert energy only because awareness is work. Science proves that the inert energy is the worker and awareness is the work. Awareness is the transportation of information from senses to brain. When the object is reflected on the eye with the help of light, the image is transported to brain. Now you come to know the existence of the object. Hence, the knowledge or awareness of the object is the work of transferring the information about the object to the brain. This work is called as Vrutti or quality. Such quality cannot exist with the inert energy directly because for such quality or work, the nervous system is required. Unless the inert energy is associated with the nervous system, this special work or awareness cannot be generated. Therefore, the inert energy by itself is devoid of all the qualities of life like thinking etc. Due to this reason, the inert energy or soul or Atman is called as Nirgunam or that which is devoid of qualities. Here, the word quality is confined to the qualities of life only. If you take the case of God, God is beyond all the qualities. He is beyond the qualities of life and also the qualities of inert items. Hence, God is totally Nirguna. The inert energy is devoid of qualities of life, but is associated with its own qualities like wave length, frequency, velocity etc., and hence is not totally Nirgunam. Based on this common characteristic of Nirgunam, you should not say that God and soul (inert energy) are one and the same. The ground floor is above the earth. The first floor is above the ground floor and naturally is also above the earth. Since, the ground floor and the first floor are above the earth, based on this common point, you cannot say that the ground floor and first floor are one and the same. In fact, the Nirgunam has not the same meaning in both God and soul. God is beyond all the qualities, where as, soul is beyond the qualities of life only and not all qualities.