CC Antya 5.118
tāṅre kaili jaḍa-naśvara-prākṛta-kāya!!
“Lord Jagannātha is completely spiritual and full of transcendental bliss, but you have compared Him to a dull, destructible body composed of the inert, external energy of the Lord.
If one thinks that the form of Lord Jagannātha is an idol made of wood, he immediately brings ill fortune into his life. According to the direction of the Padma Purāṇa, arcye viṣṇau śilā-dhīḥ . . . yasya vā nārakī saḥ: “Anyone who considers the Deity in the temple to be made of stone or wood is a resident of hell.” Thus one who thinks that the body of Lord Jagannātha is made of matter and who distinguishes between Lord Jagannātha’s body and His soul is condemned, for he is an offender. A pure devotee who knows the science of Kṛṣṇa consciousness makes no distinction between Lord Jagannātha and His body. He knows that they are identical, just as Lord Kṛṣṇa and His soul are one and the same. When one’s eyes are purified by devotional service performed on the spiritual platform, one can actually envision Lord Jagannātha and His body as being completely spiritual. The advanced devotee, therefore, does not see the worshipable Deity as having a soul within a body like an ordinary human being. There is no distinction between the body and the soul of Lord Jagannātha, for Lord Jagannātha is sac-cid-ānanda-vigraha, just as the body of Kṛṣṇa is sac-cid-ānanda-vigraha. There is actually no difference between Lord Jagannātha and Śrī Caitanya Mahāprabhu, but the ignorant poet from Bengal applied a material distinction to the body of Lord Śrī Jagannātha.