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Śrīmad-Bhāgavatam
aṣṭame merudevyām tu nābher jāta urukramaḥ darśayan vartma dhīrāṇāṁ sarvāśrama-namaskṛtam
“Lord Viṣṇu appeared in the eighth incarnation as the son of Mahārāja Nābhi [the son of Āgnīdhra] and his wife Merudevī. He showed the path of perfection, the  paramahaṁsa  stage of life, which is worshiped by all the followers of  varṇāśrama-dharma .” Rṣabhadeva is the Supreme Personality of Godhead, and His body is spiritual ( sac-cid-ānanda-vigraha ). Therefore one might ask how it might be possible that he passed stool and urine. The Gauḍīya  vedānta ācārya  Baladeva Vidyābhūṣaṇa has replied to this question in his book known as  Siddhānta-ratna  (First Portion, texts 65-68). Imperfect men call attention to Rṣabhadeva’s passing stool and urine as a subject matter for the study of nondevotees, who do not understand the spiritual position of a transcendental body. In this Fifth Canto of  Śrīmad-Bhāgavatam  (5.6.11) the illusioned and bewildered state of the materialists of this age is fully described. Elsewhere in Fifth Canto (5.5.19) Rṣabhadeva stated,  idaṁ śarīram mama durvibhāvyam : “This body of Mine is inconceivable for materialists.” This is also confirmed by Lord Kṛṣṇa in  Bhagavad-gītā  (9.11):
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.” The human form of the Supreme Personality of Godhead is extremely difficult to understand, and, in fact, for a common man it is inconceivable. Therefore Rṣabhadeva has directly explained that His own body belongs to the spiritual platform. This being so, Rṣabhadeva did not actually pass stool and urine. Even though He superficially seemed to pass stool and urine, that was also transcendental and cannot be imitated by