तद्वै भगवतो रूपं विशुद्धं सत्त्वमूर्जितम् ॥ ३ ॥
tad vai bhagavato rūpaṁ
viśuddhaṁ sattvam ūrjitam
It is believed that all the universal planetary systems are situated on the extensive body of the puruṣa, but He has nothing to do with the created material ingredients. His body is eternally in spiritual existence par excellence.
The conception of the virāṭ-rūpa or viśva-rūpa of the Supreme Absolute Truth is especially meant for the neophyte who can hardly think of the transcendental form of the Personality of Godhead. To him a form means something of this material world, and therefore an opposite conception of the Absolute is necessary in the beginning to concentrate the mind on the power extension of the Lord. As stated above, the Lord extends His potency in the form of the mahat-tattva, which includes all material ingredients. The extension of power by the Lord and the Lord Himself personally are one in one sense, but at the same time the mahat-tattva is different from the Lord. Therefore the potency of the Lord and the Lord are simultaneously different and nondifferent. The conception of the virāṭ-rūpa, especially for the impersonalist, is thus nondifferent from the eternal form of the Lord. This eternal form of the Lord exists prior to the creation of the mahat-tattva, and it is stressed here that the eternal form of the Lord is par excellence spiritual or transcendental to the modes of material nature. The very same transcendental form of the Lord is manifested by His internal potency, and the formation of His multifarious manifestations of incarnations is always of the same transcendental quality, without any touch of the mahat-tattva.