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Śrīmad-Bhāgavatam
[Canto 5, Ch. 19]
Rāvaṇa's hands, she gave him a material form, but she maintained her original form beyond his vision. Therefore in this verse the words  pra-tyak praśāntam  indicate that Lord Rāmacandra and His potency, the goddess Sītā, keep themselves aloof from the influence of the material energy.
In the  Upaniṣads  it is said:  yam evaiṣa vṛṇute tena labhyaḥ . The Supreme Lord, Paramātmā, the Personality of Godhead, can be seen or perceived only by persons who are saturated with devotional service. As stated in the  Brahma-saṁhitā  (5.38):
premāñjana-cchurita-bhakti-vilocanena santaḥ sadaiva hṛdayeṣu vilokayanti yaṁ śyāmasundaram acintya-guṇa-svarūpaṁ govindam ādi-puruṣaṁ tam ahaṁ bhajāmi
“I worship the primeval Lord, Govinda, who is always seen by the devotee whose eyes are anointed with the pulp of love. He is seen in His eternal form of Śyāmasundara, situated within the heart of the devotee.” Similarly, in the  Chāndogya Upaniṣad  it is stated,  etās tisro devatā anena jīvena . In this verse of the  Chāndogya Upaniṣad  the word  anena  is used to distinguish the  ātmā  and Paramātmā as two separate identities. The words  tisro devatā  indicate that the body of the living entity is made of three material elements—fire, earth and water. Although the Paramātmā enters the heart of the  jīvātmā , who is influenced and designated by a material body, the Paramātmā has nothing to do with the  jīvātmā 's body. Because the Paramātmā has no material connections, He is described here as  anāma-rūpaṁ niraham . The Paramātmā has no material identity, whereas the  jīvātmā  does. The  jīvātmā  may introduce himself as an Indian, American, German and so on, but the Paramātmā has no such material designations, and therefore He has no material name. The  jīvātmā  is different from his name, but the Paramātmā is not; His name and He Himself are one and the same. This is the meaning of  niraham , which means “without material designations.” This word cannot possibly be twisted to mean that the Paramātmā has no  ahaṁkāra , no “I-ness” or identity. He has His transcendental identity as the Supreme. This is the explanation given by Śrīla Jīva Gosvāmī. According to another interpretation, given by Viśvanātha Cakravartī Thākura,  niraham