Ādi-līlā, Chapter 7
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Upaniṣad.  Similarly, in the  Rg-veda  it is stated,  tad viṣṇoḥ paramaṁ padaṁ sadā paśyanti sūrayaḥ : “Viṣṇu is the Supreme, and those who are actually learned think only of His lotus feet.” In the  Praśna Upaniṣad  it is said,  sa īkṣāñcakre : “He glanced over the material creation.” (6.3) In the  Aitareya Upaniṣad  it is said,  sa aikṣata —“He glanced over the material creation”—and  sa imāl lokān aṣṛjata —“He created this entire material world.” (1.1.1-2)
Thus many Gods can be quoted from the  Upaniṣads  and  Vedas  which prove that the Supreme Godhead is not impersonal. In the  Kaṭha Upaniṣad  (2.2.13) it is also said,  nityo nityānāṁ cetanaś cetanānām eko bahūnāṁ yo vidadhāti kāmān : “He is the supreme eternally conscious person who maintains all other living entities.” From all these Vedic references one can understand that the Absolute Truth is a person, although no one can equal or excel Him. Although there are many foolish Māyāvādī philosophers who think that they are even greater than Kṛṣṇa, Kṛṣṇa is  asamaurdhva ; no one is equal to or above Him.
As stated in the  Śvetāśvatara Upaniṣad  (3.19),  apāṇi-pādo javano grahītā . This verse describes the Absolute Truth as having no legs or hands. Although this is an impersonal description, however, it does not mean that the Absolute Personality of Godhead has no form. He has a spiritual form which is distinct from the forms of matter. In this verse Caitanya Mahāprabhu clarifies this distinction.
TEXT 113
চিদানন্দ - তেঁহো, তাঁর স্বান, পরিবার ।
তাঁরে কহে – প্রাকৃত-সম্বের বিকার ॥ ১১৩ ॥
cid-ānanda—teṅho, tāṅra sthāna, parivāra
tāṅre kahe—prākṛta-sattvera vikāra
SYNONYMS
cit-ānanda —spiritual bliss;  teṅho —He is personally;  tāṅra —His;  sthāna —abode;  parivāra —entourage;  tāṅre —unto Him;  kahe —someone says;  prākṛta —material;  sattvera —goodness;  vikāra —transformation.
TRANSLATION
“The Supreme Personality of Godhead is full of spiritual potencies. Therefore His body, name, fame and entourage are all spiritual. The Māyāvādī philosopher, due to ignorance, says that these are all merely transformations of the material mode of goodness.
PURPORT
In the Seventh Chapter of  Bhagavad-gītā  the Supreme Personality of Godhead has classified His energies in two distinct divisions—namely,  prākṛta  and  aprākṛta , or  parā-prakṛti  and  aparā-prakṛti . In the  Viṣṇu Purāṇa  the same distinction is made. The Māyāvādī philosophers cannot understand these two  prakṛtis  or natures—mate-