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Śrī Īśopaniṣad
gītā . The Lord says that the foolish deride Him, taking Him to be one of the mortal beings. But He is not a mortal being, nor does He come before us with a body produced of material Nature. There are many so-called scholars who say that when the Lord descends, He does so in a body of matter, just like an ordinary living being. Such foolish men place the Lord on a level equal to that of the ordinary man, not knowing His inconceivable power.
Because He is full of inconceivable potencies, God can accept our service through any sort of medium, and He can convert His different potencies according to His own will. The unbelievers argue that the Lord cannot incarnate Himself, or if at all, He descends in a form of material energy. This argument is nullified if we accept His inconceivable potencies as realities. Even if He appears before us in the form of material energy, it is quite possible for Him to convert the material energy into spiritual energy. The source of the energies being one and the same, the energies can be utilized suitably according to the will of that energetic Source. For example, the Lord appears in the Form of  Arca , or Deities supposedly made of earth or stone. These forms, engraved from wood or stone or any other matter, are not idols, however, as is held by the iconoclasts.
In the present state of our imperfect material existence we cannot see the Supreme Lord on account of our imperfect vision. But still, those devotees who want to see Him by means of material vision are favored by the Lord, Who appears in so-called material form to accept the devotees' service. This does not mean that such devotees, who are in the lowest stage of devotional service, are worshiping an idol. In fact, they are worshiping the Lord, Who has agreed to appear before them in a particular way which is approachable by them. This  Arca  Form is not fashioned in terms of the order or whim of the worshiper. It is eternally existent with all Its paraphernalia. This can be actually felt by a sincere devotee, but not by an atheist.