Some thinkers regard Ultimate Reality as merely 'Nirguna' or attributeless and God as 'Saguna' or with attributes. Jnanadeva himself regards attributes as manifestations of the Ultimate Reality itself or God himself 'Saguna' is a manifestation of 'Nirguna' . God manifests infinite attributes from within. The highest attribute is Love. Love is God or the Ultimate Reality.
Love is the highest value also.
The individual Self is the form taken by God himself. In order to taste the sweetness of his Love, he himself assumes the form of individual Self. It is the means by which God can taste the sweetness of his Love. It is the child that can taste it. In a like manner, though God is Love himself, he cannot taste the sweetness of that Love.