100 Srimad-Bhagavatam [Canto 6, Ch. 16

As confirmed in the Brahma-samhitd, 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 maya, but
the Supreme Lord in His different incarnations and forms is acyuta, in-
fallible. Therefore His body is different from the material body possessed
by the conditioned soul.

The word matra is explained in the Medini dictionary as follows:
matra kama-vibhisdyam vitte mane paricchade. The word matrd, in its
different imports, is used to indicate the decoration of the ear, posses-
sion, respect, and the possession of a covering. As stated in Bhagavad-
gita (2.14):

m4trd-sparsds tu kaunteya
Sitosna-sukha-duhkha-dah
agamapayino ’nityds
tams titiksasva bharata

‘‘O son of Kunti, the nonpermanent appearance of happiness and dis-
tress, and their disappearance in due course, are like the appearance and
disappearance of winter and summer seasons. They arise from sense per-
ception, 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 Krsna’s body is like ours—in other
words, that His body and soul are different—is a misunderstanding.
There are no such differences for Krsna, because His body is full of
knowledge. Here we receive material bodies because of a lack of knowl-
edge, but because Krsna, Vasudeva, is full of knowledge, there is no dif-
ference between His body and His soul. Krsna 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 Krsna’s body and our body. Therefore the Lord is addressed as
vindna-matraya paramananda-mirtaye.
