Avatāra-kathā — The Puruṣa, the Many Incarnations, and Kṛṣṇa as Svayam Bhagavān
एतद्रूपं भगवतो ह्यरूपस्य चिदात्मन: । मायागुणैर्विरचितं महदादिभिरात्मनि ॥ ३० ॥
etad rūpaṁ bhagavato hy arūpasya cid-ātmanaḥ māyā-guṇair viracitaṁ mahadādibhir ātmani
Ini ialah suatu konsepsi rupa tentang Bhagavan yang hakikatnya tanpa rupa dan berkesedaran murni; ia tampak seolah-olah dibina dalam diri oleh guna māyā serta unsur mahāt dan yang lain.
The conception of the Lord known as the viśva-rūpa or the virāṭ-rūpa is particularly not mentioned along with the various incarnations of the Lord because all the incarnations of the Lord mentioned above are transcendental and there is not a tinge of materialism in their bodies. There is no difference between the body and self as there is in the conditioned soul. The virāṭ-rūpa is conceived for those who are just neophyte worshipers. For them the material virāṭ-rūpa is presented, and it will be explained in the Second Canto. In the virāṭ-rūpa the material manifestations of different planets have been conceived as His legs, hands, etc. Actually all such descriptions are for the neophytes. The neophytes cannot conceive of anything beyond matter. The material conception of the Lord is not counted in the list of His factual forms. As Paramātmā, or Supersoul, the Lord is within each and every material form, even within the atoms, but the outward material form is but an imagination, both for the Lord and for the living being. The present forms of the conditioned souls are also not factual. The conclusion is that the material conception of the body of the Lord as virāṭ is imaginary. Both the Lord and the living beings are living spirits and have original spiritual bodies.
This verse explains that the Lord is inherently arūpa (formless) as pure consciousness, yet a perceivable form is manifested through māyā’s qualities (starting from mahat-tattva) without diminishing His transcendence.
In the context of describing incarnations and cosmic manifestation, Sūta clarifies that the material framework (mahat and subsequent principles) arises through māyā, while the Lord remains the conscious source and controller of that manifestation.
It helps one distinguish spirit from matter: see the world’s changing forms as māyā’s workings, and cultivate devotion to the Lord as the unchanging conscious reality behind all appearances.