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Śrīmad Bhāgavatam
[Canto 2, Ch. 9]
The Lord discloses His transcendental nature of existence. The mundane wranglers make mundane conceptions of the form of the Lord. It is said in the revealed scriptures that the Lord has no mundane form; therefore persons with a poor fund of knowledge conclude that He must be formless. They cannot distinguish between the mundane form and the spiritual form. According to them, without a mundane form one must be formless. This conclusion is also mundane because formlessness is the opposite conception of form. Negation of the mundane conception does not establish a transcendental fact. In the  Brahma-saṁhitā  it is said that the Lord has a transcendental form and that He can utilize any one of His senses for any purpose. For example, He can eat with His eyes, and He can see with His leg. In the mundane conception of form, no one can eat with one's eyes nor see with his leg. That is the difference between the mundane body and the spiritual body of  sac-cid-ānanda . Spiritual body does not mean formless, but a different type of body which we cannot conceive with our present mundane senses. Formless therefore means devoid of mundane form, or possessing a spiritual body of which the nondevotee can have no conception by the speculative method.
The Lord discloses to the devotee His unlimited varieties of transcendental bodies, all identical with one another with different kinds of bodily features. Some of the transcendental bodies of the Lord are blackish, and some of them are whitish. Some of them are reddish, and some of them are yellowish. Some of them are four-handed, and some of them are two-handed. Some of them are like the fish, and some of them are like the lion. All these different transcendental bodies of the Lord, without any differential category, are disclosed to the devotees of the Lord by the mercy of the Lord, and thus the impersonalists' false arguments claiming the formlessness of the Supreme Truth do not appeal to a devotee of the Lord, even though such a devotee may not be very advanced in devotional service.
The Lord has unlimited numbers of transcendental qualities, and one of them is His affection for His unalloyed devotee. In the history of the mundane world we can appreciate His transcendental qualities. The Lord incarnates Himself for the protection of His devotees and for the annihilation of the faithless. His activities are in relationship with His devotees, and the  Śrīmad-Bhāgavatam  is full of such activities of the Lord in relationship with His devotees, and the nondevotees have no knowledge of such pastimes. The Lord lifted the Govardhana Hill when He was only seven years old and protected His pure devotees at Vṛndāvana from the wrath of Indra, who was overflooding the place with rain. Now this lifting of the