100
Śrīmad-Bhāgavatam
[Canto 6, Ch. 16]
As confirmed in the  Brahma-saṁhitā , all these forms of the Supreme Personality of Godhead are  advaita , nondifferent, and they are also  acyuta , infallible; they do not fall down like the conditioned souls. The ordinary living entity is prone to falling into the clutches of  māyā , but the Supreme Lord in His different incarnations and forms is  acyuta , infallible. Therefore His body is different from the material body possessed by the conditioned soul.
The word  mātrā  is explained in the Medinī dictionary as follows:  mātrā kaṃa-vibhūṣāyāṁ vitte māne paricchade . The word  mātrā , in its different imports, is used to indicate the decoration of the ear, possession, respect, and the possession of a covering. As stated in  Bhagavad-gītā  (2.14):
mātrā-sparśās tu kaunteya śītoṣṇa-sukha-duḥkha-dāḥ āgamāpāyino 'nityās tāṁs titikṣasva bhārata
“O son of Kuntī, the nonpermanent appearance of happiness and distress, and their disappearance in due course, are like the appearance and disappearance of winter and summer seasons. They arise from sense perception, O scion of Bharata, and one must learn to tolerate them without being disturbed.” In the conditioned state of life, the body is used as our dress, and as one needs different dresses during the summer and winter, we conditioned souls are changing bodies according to our desires. However, because the body of the Supreme Lord is full of knowledge, it needs no covering. The idea that Kṛṣṇa’s body is like ours—in other words, that His body and soul are different—is a misunderstanding. There are no such differences for Kṛṣṇa, because His body is full of knowledge. Here we receive material bodies because of a lack of knowledge, but because Kṛṣṇa, Vāsudeva, is full of knowledge, there is no difference between His body and His soul. Kṛṣṇa remembers what He said forty million years ago to the sun-god, but an ordinary being cannot remember what he said the day before yesterday. This is the difference between Kṛṣṇa’s body and our body. Therefore the Lord is addressed as  vijñāna-mātrāya paramānanda-mūrtaye .