"Here is a description of the transcendental and eternal form of the Absolute Personality of Godhead. The Supreme Lord is not formless. He has His own transcendental form, which is not at all similar to the forms of the mundane world. The forms of the living entities in this world are embodied in material nature, and they work like any material machine. The anatomy of a material body must have a mechanical construction with veins and so forth, but the transcendental body of the Supreme Lord has nothing like veins. It is clearly stated here that He is un-embodied, which means that there is no difference between His body and His soul. Nor is He forced to accept a body according to the laws of nature, as we are. In materially conditioned life, the soul is different from the gross embodiment and subtle mind. For the Supreme Lord, however, there is never any such difference between Him and His body and mind. He is the Complete Whole, and His mind, body and He Himself are all one and the same.
"In the Brahma-samhita (5.1) there is a similar description of the Supreme Lord. He is described there as sac-cid-ananda-vigraha, which means that He is the eternal form fully representing transcendental existence, knowledge and bliss. As such, He does not require a separate body or mind, as we do in material existence. The Vedic literature clearly states that the Lord's transcendental body is completely different from ours; thus He is sometimes described as formless. This means that He has no form like ours and that He is devoid of a form we can conceive of. In the Brahma-samhita (5.32) it is further stated that with each and every part of His body He can do the work of the other senses. This means that the Lord can walk with His hands, accept things with His legs, see with His hands and feet, eat with His eyes, etc. In the sruti-mantras it is also said that although the Lord has no hands and legs like ours, He has a different type of hands and legs, by which He can accept all that we offer Him and run faster than anyone. These points are confirmed in this eighth mantra through the use of words like sukram ("omnipotent").
"The Lord's worshipable form (arca-vigraha), which is installed in temples by authorized acaryas who have realized the Lord in terms of Mantra Seven, is nondifferent from the original form of the Lord. The Lord's original form is that of Sri Krishna, and Sri Krishna expands Himself into an unlimited number of forms, such as Baladeva, Rama, Nrisimha and Varaha. All of these forms are one and the same Personality of Godhead. Similarly, the arca-vigraha worshiped in temples is also an expanded form of the Lord. By worshiping the arca-vigraha, one can at once approach the Lord, who accepts the service of a devotee by His omnipotent energy. The arca-vigraha of the Lord descends at the request of the acaryas, the holy teachers, and works exactly in the original way of the Lord by virtue of the Lord's omnipotence. Foolish people who have no knowledge of Sri Isopanisad or any of the other sruti-mantras consider the arca-vigraha, which is worshiped by pure devotees, to be made of material elements. This form may be seen as material by the imperfect eyes of foolish people or kanistha-adhikaris, but such people do not know that the Lord, being omnipotent and omniscient, can transform matter into spirit and spirit into matter, as He desires.
"In the Bhagavad-gita (9.11-12) the Lord regrets the fallen condition of men with little knowledge who deride Him because He descends like a man into this world. Such poorly informed persons do not know the omnipotence of the Lord. Thus the Lord does not manifest Himself in full to the mental speculators. He can be appreciated only in proportion to one's surrender to Him. The fallen condition of the living entities is due entirely to forgetfulness of their relationship with God."
(Sri Isopanisad, Mantra Eight, Purport)
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