Text 31
Kṛṣṇa Is the Source of All Incarnations
171
neophytes] to adjust to the idea of the Lord having form. But factually the Lord has no material form.
PURPORT
The conception of the Lord known as the  viśva-rūpa  or the  virāṭa-rūpa  is particularly not mentioned along with the various incarnations of the Lord because all the incarnations of the Lord above mentioned are transcendental, and there is not a tinge of materialism in their bodies. There is no difference between the body and self as there is in the conditioned soul. The  virāṭa-rūpa  is conceived for those who are just neophyte worshipers. For them the material  virāṭa-rūpa  is presented, and it will be explained in the Second Canto. In the  virāṭa-rūpa  the material manifestations of different planets have been conceived as His legs, hands, etc. Actually all such descriptions are for the neophytes. The neophytes cannot conceive anything beyond matter. The material conception of the Lord is not counted in the list of His factual forms. As Paramātmā or Supersoul, the Lord is within each and every material form, even within the atoms, but the outward material form is but an imagination, both for the Lord and the living being. The present forms of the conditioned souls are also not factual. The conclusion is that the material conception of the body of the Lord as  virāṭa  is imaginary. Both the Lord and the living beings are living spirits and have original spiritual bodies respectively.
TEXT 31
यथा नमसि मेघौघो रेणुर्वा पार्थिवोऽनिले । एवं द्रष्टरि दृश्यत्वमारोपितमबुद्धिभिः ॥३१॥
yathā nabhasi meghaugho reṇur vā pārthivo nile evam draṣṭari drśyatvam āropitam abuddhibhiḥ
yathā —as it is;  nabhasi —in the sky;  meghaughaḥ —a mass of clouds;  reṇuḥ —dust;  vā —as well as;  pārthivaḥ —muddiness;  anile —in the air;  evam —thus;  draṣṭari —to the seer;  drśyatvam —for the purpose of seeing;  āropitam —is implied;  abuddhibhiḥ —by the less intelligent persons.