alt Hacker NewsI think it is a naive assumption that such a limitation even exists ("exists" in a sense that it is actually useful, by being consistent and somewhat simple to describe).
We investigated similar ideas for language (=> Noam Chomsky), where we tried to draw clear, formalized limits for understanding (to show e.g. how human capabilities contrast with animals). The whole approach failed completely and irredeemably (personal opinion), but researching it was far from useless to be fair.
As the human brain is finitely bounded in space and time, any idea that can't be compressed or represented by condensing notation, which is "larger" than the 100B cells+100T synapses can represent, or whose integration into said human's brain would take longer than 150 years, would be considered unable to be contemplated by a normal human.