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TEACHINGS OF QUEEN KUNTĪ
and activity. All these statements prove without any question that the Lord's activities, forms, and deeds are all inconceivable to our limited thinking power, and because He is inconceivably powerful, everything is possible in Him. Therefore no one can calculate Him exactly; every action of the Lord is bewildering to the common man. He cannot be understood by the Vedic knowledge, but He can be easily understood by the pure devotees because they are intimately related with Him. The devotees therefore know that although He appears among the animals, He is not an animal or a man or a  ṛṣi  or a fish. He is eternally the Supreme Lord, in all circumstances.
Kuntī addresses Kṛṣṇa as  viśvātman , the vital force of the universe. In everyone's body there is a vital force. That vital force is the  ātmā —the living being, the living entity, the soul. It is because of the presence of that vital force, the soul, that the whole body works. Similarly, there is a supreme vital force. That supreme vital force is Kṛṣṇa, the Supreme Personality of Godhead. Therefore, where is the question of His taking birth? In  Bhagavad-gītā  (4.9) the Lord says:
janma karma ca me divyam evam yo vetti tattvataḥ tyaktvā deham punar janma naiti mām eti so 'rjuna
“One who knows the transcendental nature of My appearance and activities does not, upon leaving the body, take his birth again in this material world, but attains My eternal abode, O Arjuna.”
In this verse the word  divyam  especially indicates that the Lord's appearance and activities are spiritual. And elsewhere in the  Bhagavad-gītā  it is said,  ajo 'pi sann avyayātmā . The word  aja  means “unborn,” and  avyayātmā  means “not subject to destruction.” This is the nature of Kṛṣṇa, whose transcendental nature is further described by Kuntīdevī in her prayers to the Lord.
In the beginning of her prayers, Kuntīdevī said to the Lord, “You are within, and You are without, but still You are invisible.” Kṛṣṇa is within everyone's heart ( iśvaraḥ sarva-bhūtānāṁ hṛd-deśe 'rjuna tiṣṭhati, sarvasya cāhaṁ hṛdi sanniviṣṭaḥ ). Indeed, He is within everything, even within the atom ( aṇḍāntara-stha-paramāṇu-cayāntara-stham ). Kṛṣṇa is within and He is also without. Thus Kṛṣṇa showed Arjuna His external feature as the  viśva-rūpa , the gigantic cosmic manifestation.
This external body of Kṛṣṇa is described in the  Śrīmad-Bhāgavatam .