Text 19]
Lord Rṣabhadeva's Teachings
191
the material modes of nature;  hi —indeed;  me —My;  hṛdayam —heart;  yatra —wherein;  dharmaḥ —the real platform of religion,  bhakti-yoga ;  pṛṣṭhe —on the back;  kṛtaḥ —made;  me —by Me;  yat —because;  adharmaḥ —irreligion;  ārāt —far away;  ataḥ —therefore;  hi —indeed;  mām —Me;  ṛṣabham —the best of the living beings;  prāhuḥ —call;  āryāḥ —those who are advanced in spiritual life, or the respectable superiors.
TRANSLATION
My transcendental body [ sac-cid-ānanda-vigraha ] looks exactly like a human form, but it is not a material human body. It is inconceivable. I am not forced by nature to accept a particular type of body; I take on a body by My own sweet will. My heart is also spiritual, and I always think of the welfare of My devotees. Therefore within My heart can be found the process of devotional service, which is meant for the devotees. Far from My heart have I abandoned irreligion [ adharma ] and nondevotional activities. They do not appeal to Me. Due to all these transcendental qualities, people generally pray to Me as Rṣabhadeva, the Supreme Personality of Godhead, the best of all living entities.
PURPORT
In this verse the words  idam śarīram mama durvibhāvyam  are very significant. Generally we experience two energies—material energy and spiritual energy. We have some experience of the material energy (earth, water, air, fire, ether, mind, intelligence and ego) because in the material world everyone's body is composed of these elements. Within the material body is the spirit soul, but we cannot see it with the material eyes. When we see a body full of spiritual energy, it is very difficult for us to understand how the spiritual energy can have a body. It is said that Lord Rṣabhadeva's body is completely spiritual; therefore for a materialistic person, it is very difficult to understand. For a materialistic person, the completely spiritual body is inconceivable. We have to accept the version of the  Vedas  when our experimental perception cannot understand a subject. As stated in  Brahma-saṁhitā :  īśvaraḥ paramaḥ kṛṣṇaḥ sac-cid-ānanda-vigrahaḥ . The Supreme Lord has a body with form, but that body is not composed of material elements. It is made of