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Elevation to Krṣṇa Consciousness
God is called  nirarcā .  Niḥ  means “negative” and  arcā  means “form,” so  nirarcā  means “negative form.” The impersonalists are mistaken when they think that God has no form at all. The word  nirarcā  does not indicate that He has no form, but that he has no material form as we do. Form is there, but it is not material; it is spiritual form.
What is the value of our form? This form will be changed after a few years, as soon as we give up the body. Our forms are changed just as we change our suits and dresses, but God doesn’t have a form like this; therefore He is sometimes called  nirarcā . Form is there, and that also has been explained in the  Brahma-saṁhitā . Lord Brahmā describes His form in this way:
veṇuṁ kvaṇantam aravinda-dalāyatākṣaṁ barhāvataṁsam asitāmbuda-sundarāṅgam kandarpa-koṭi-kamanīya-viśeṣa-śobhaṁ govindam ādi-puruṣaṁ tam ahaṁ bhajāmi
aṅgāni yasya sakalendriya-vṛttimanti paśyanti pānti kalayanti ciraṁ jaganti ānanda-cinmaya-sad-ujjvala-vigrahasya govindam ādi-puruṣaṁ tam ahaṁ bhajāmi
“I worship Govinda, the primeval Lord, who is adept at playing on His flute, with blooming eyes like lotus petals, with head bedecked with a peacock’s feather, with the figure of beauty tinged with the hue of blue clouds, and His unique loveliness charming millions of Cupids. I worship Govinda, the