The Supreme Personality of Godhead has nothing to do with material perception. Even the impersonalist Śaṅkarācārya says. nārāyaṇaḥ paro 'vyaktāt: "Nārāyaṇa. the Supreme Personality of Godhead, is beyond the material conception." We cannot concoct the form and attributes of the Supreme Personality of Godhead. We must simply accept the description given in Vedic literatures about the Lord's form and activities. As stated in Brahma-saṁhitā (BS 5.38):
- cintāmaṇi-prakara-sadmasu kalpa-vṛkṣa-
- lakṣāvṛteṣu surabhīr abhipālayantam
- lakṣmī-sahasra-śata-sambhrama-sevyamānaṁ
- govindam ādi-puruṣaṁ tam ahaṁ bhajāmi
"I worship Govinda, the primeval Lord, the first progenitor, who is tending the cows, yielding all desires, in abodes built with spiritual gems and surrounded by millions of purpose trees. He is always served with great reverence and affection by hundreds and thousands of goddesses of fortune." We can have some conception of the Absolute Truth, His form and His attributes simply by reading the descriptions given in Vedic literatures and authoritative statements given by exalted personalities like Brahmā, Nārada, Śukadeva Gosvāmī and others. Śrīla Rūpa Gosvāmī says, ataḥ śrī-kṛṣṇa-nāmādi na bhaved grāhyam indriyaiḥ: (CC Madhya 17.136) "We cannot conceive the name, form and qualities of Śrī Kṛṣṇa through our material senses." Because of this, other names for the Lord are adhokṣaja and aprākṛta, which indicate that He is beyond any material senses. Out of His causeless mercy upon His devotees, the Lord appeared before Mahārāja Nābhi. Similarly, when we are engaged in the Lord's devotional service, the Lord reveals Himself to us. Sevonmukhe hi jihvādau svayam eva sphuraty adaḥ. This is the only way to understand the Supreme Personality of Godhead. As confirmed in Bhagavad-gītā, bhaktyā mām abhijānāti yāvān yaś cāsmi tattvataḥ: (BG 18.55) one can understand the Supreme Personality of Godhead through devotional service. There is no other way. We have to hear from the authorities and from the śāstras and consider the Supreme Lord in terms of their statements. We cannot imagine or concoct forms and attributes of the Lord.