588
Śrīmad-Bhāgavatam
[Canto 2, Ch. 10]
the eyes of the conditioned souls. And because they have no eyes of transcendental vision and because they cannot see the Personality of God-head, they therefore deny the existence of the Lord as well as the transcendental form of the Lord. The covering of the gigantic material feature is accepted by such men with poor fund of knowledge, and how it becomes so is explained in the following verse.
TEXT 34
अतः परं सूक्ष्मतमव्यक्तं निर्विशेषणम् । अनादिमध्यनिधनं नित्यं वाङ्मनसः परम् ॥३४॥
ataḥ param sūkṣmatamam avyaktam nirviśeṣaṇam anādi-madhya-nidhanam nityam vāṅ-manasaḥ param
ataḥ —therefore;  param —transcendental;  sūkṣmatamam —finer than the finest;  avyaktam —unmanifested;  nirviśeṣaṇam —without material features;  anādi —without beginning;  madhya —without an intermediate stage;  nidhanam —without end;  nityam —eternal;  vāk —words;  manasaḥ —of the mind;  param —transcendental.
TRANSLATION
Therefore beyond this [gross manifestation] there is a transcendental manifestation finer than the finest form, which has no beginning, no intermediate stage and no end; therefore it is beyond the limits of expression or mental speculation and is distinct from the material conception.
PURPORT
The gross external body of the Supreme is manifested at certain intervals, and thus the external feature or form of the Supreme Personality of Godhead is not the eternal form of the Lord, which has no beginning, no intermediate stage and no end. Anything which has beginning, interim and end is called material. The material world is begun from the Lord, and thus the form of the Lord, before the beginning of the material world, is certainly transcendental to the finest or the finer material conception. The ether in the material world is considered to be the finest. Finer than the