Śrīmad-Bhāgavatam · Text 1.3.30
Who is speaking and story frame
एतद्रूपं भगवतो ह्यरूपस्य चिदात्मन: ।
मायागुणैर्विरचितं महदादिभिरात्मनि ॥ ३० ॥
etad rūpaṁ bhagavato
hy arūpasya cid-ātmanaḥ
māyā-guṇair viracitaṁ
mahadādibhir ātmani
The conception of the virāṭ universal form of the Lord, as appearing in the material world, is imaginary. It is to enable the less intelligent [and neophytes] to adjust to the idea of the Lord’s having form. But factually the Lord has no material form.
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