192
Śrīmad-Bhāgavatam
[Canto 5, Ch. 5]
spiritual bliss, eternity and living force. By the inconceivable energy of the Supreme Personality of Godhead, the Lord can appear before us in His original spiritual body, but because we have no experience of the spiritual body, we are sometimes bewildered and see the form of the Lord as material. The Māyāvādī philosophers are completely unable to conceive of a spiritual body. They say that the spirit is always impersonal, and whenever they see something personal, they take it for granted that it is material. In  Bhagavad-gītā  (9.11) it is said:
avajānanti māṁ mūḍhā mānuṣīṁ tanum āśritam paraṁ bhāvam ajānanto mama bhūta-maheśvaram
“Fools deride Me when I descend in the human form. They do not know My transcendental nature and My supreme dominion over all that be.”
Unintelligent people think that the Supreme Lord accepts a body composed of the material energy. We can easily understand the material body, but we cannot understand the spiritual body. Therefore Rṣabhadeva says:  idaṁ śarīraṁ mama durvibhāvyam . In the spiritual world, everyone has a spiritual body. There is no conception of material existence there. In the spiritual world there is only service and the receiving of service. There is only  sevya ,  sevā , and  sevaka —the person served, the process of service and the servant. These three items are completely spiritual, and therefore the spiritual world is called absolute. There is no tinge of material contamination there. Being completely transcendental to the material conception, Lord Rṣabhadeva states that His heart is composed of  dharma .  Dharma  is explained in  Bhagavad-gītā  (18.66):  sarva-dharmān parityajya mām ekaṁ śaraṇaṁ vraja . In the spiritual world, every living entity is surrendered to the Supreme Lord and is completely on the spiritual platform. Although there are servitors, the served and service, all are spiritual and variegated. At the present moment, due to our material conception, everything is  durvibhāvya , inconceivable. Being the Supreme, the Lord is called Rṣabha, the best. In terms of the Vedic language,  nityo nityānām . We are also spiritual, but we are subordinate. Kṛṣṇa, the Supreme Lord, is the foremost living en-