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Śrīmad-Bhāgavatam
[Canto 10, Ch. 3]
the difference between the Lord and an ordinary living being. The  Vedas  say:
parāsya śaktir vividhaiva śrūyate svābhāvikī jñāna-bala-kriyā ca (Śvetāśvatara Upaniṣad 6.8)
It is natural for the Lord to be untinged by material qualities, and because everything is perfectly present in His spiritual energy, as soon as He desires something, it is immediately done. The Lord is not a  prākṛta-śiśu , a child of this world, but by His personal energy He appeared like one. Ordinary people may have difficulty accepting the supreme controller, God, as a human being because they forget that He can do everything by spiritual energy ( ātma-māyayā ). Nonbelievers say, “How can the supreme controller descend as an ordinary being?” This sort of thinking is materialistic. Śrīla Jīva Gosvāmī says that unless we accept the energy of the Supreme Personality of Godhead as inconceivable, beyond the conception of our words and mind, we cannot understand the Supreme Lord. Those who doubt that the Supreme Personality of Godhead can come as a human being and turn Himself into a human child are fools who think that Kṛṣṇa’s body is material, that He is born and that He therefore also dies.
In  Śrīmad-Bhāgavatam , Third Canto, Fourth Chapter, verses 28 and 29, there is a description of Kṛṣṇa’s leaving His body. Mahārāja Parikṣit inquired from Śukadeva Gosvāmī, “When all the members of the Yadu dynasty met their end, Kṛṣṇa also put an end to Himself, and the only member of the family who remained alive was Uddhava. How was this possible?” Śukadeva Gosvāmī answered that Kṛṣṇa, by His own energy, destroyed the entire family and then thought of making His own body disappear. In this connection, Śukadeva Gosvāmī described how the Lord gave up His body. But this was not the destruction of Kṛṣṇa’s body; rather, it was the disappearance of the Supreme Lord by His personal energy.
Actually, the Lord does not give up His body, which is eternal, but as He can change His body from the form of Viṣṇu to that of an ordinary human child, He can change His body to any form He likes. This does not mean that He gives up His body. By spiritual energy, the Lord can appear