Daily Reading: Srimad Bhagavatam page-73

SB 1.3.31

yathā nabhasi meghaugho
 reṇur vā pārthivo ’nile
evaṁ draṣṭari dṛśyatvam
 āropitam abuddhibhiḥ

Translation: 

Clouds and dust are carried by the air, but less intelligent persons say that the sky is cloudy and the air is dirty. Similarly, they also implant material bodily conceptions on the spirit self.

Purport: 

It is further confirmed herein that with our material eyes and senses we cannot see the Lord, who is all spirit. We cannot even detect the spiritual spark which exists within the material body of the living being. We look to the outward covering of the body or subtle mind of the living being, but we cannot see the spiritual spark within the body. So we have to accept the living being’s presence by the presence of his gross body. Similarly, those who want to see the Lord with their present material eyes or with the material senses are advised to meditate on the gigantic external feature called the virāṭ-rūpa. For instance, when a particular gentleman goes in his car, which can be seen very easily, we identify the car with the man within the car. When the President goes out in his particular car, we say, “There is the President.” For the time being we identify the car with the President. Similarly, less intelligent men who want to see God immediately without necessary qualification are shown first the gigantic material cosmos as the form of the Lord, although the Lord is within and without. The clouds in the sky and the blue of the sky are better appreciated in this connection. Although the bluish tint of the sky and the sky itself are different, we conceive of the color of the sky as blue. But that is a general conception for the laymen only.

SB 1.3.32

ataḥ paraṁ yad avyaktam
 avyūḍha-guṇa-bṛṁhitam
adṛṣṭāśruta-vastutvāt
 sa jīvo yat punar-bhavaḥ

Translation: 

Beyond this gross conception of form is another, subtle conception of form which is without formal shape and is unseen, unheard and unmanifest. The living being has his form beyond this subtlety, otherwise he could not have repeated births.

Purport: 

As the gross cosmic manifestation is conceived as the gigantic body of the Lord, so also there is the conception of His subtle form, which is simply realized without being seen, heard or manifested. But in fact all these gross or subtle conceptions of the body are in relation with the living beings. The living being has his spiritual form beyond this gross material or subtle psychic existence. The gross body and psychic functions cease to act as soon as the living being leaves the visible gross body. In fact, we say that the living being has gone away because he is unseen and unheard. Even when the gross body is not acting when the living being is in sound sleep, we know that he is within the body by his breathing. So the living being’s passing away from the body does not mean that there is no existence of the living soul. It is there, otherwise how can he repeat his births again and again?

The conclusion is that the Lord is eternally existent in His transcendental form, which is neither gross nor subtle like that of the living being; His body is never to be compared to the gross and subtle bodies of the living being. All such conceptions of God’s body are imaginary. The living being has his eternal spiritual form, which is conditioned only by his material contamination.