Achintya Shakthi is available only in Lord Narayana which cannot be fully comprehended or understood by anyone else. Even His own consort Mahalakshmi will not be able to understand and so it is called Achintya Aishwarya Shakthi.

A glaring example we can come across under Kataka Upanishad which says that He is smaller than the smallest and bigger than the biggest at the same point of time and at the same place.

In order to invoke the parameter of Achintya Aishwarya Shakthi three conditions have to be fulfilled. Two conditions are called as Conditions Precedent and one Condition is Condition Subsequent.

They are -

1. There Should be contradiction.
2. Such contradiction should be supported by authorities.
3. When the reconciliation is made by resorting to Achintya Shakthi, the glory of Lord Narayana should enhance in the mind of the Devotee.