Therefore, whenever it is said that the Supreme Absolute Truth is impersonal, what is meant is that His personality is not material. To distinguish His transcendental body from material bodies, some philosophers have explained Him as having no material personality. In other words, His material personality is denied and His spiritual personality is established. In the Śvetāśvatara Upaniṣad (3.19) this is clearly explained: "The Absolute Truth has no material legs and hands, but He has spiritual hands by which He accepts everything offered to Him. He has no material eyes, but He has spiritual eyes by which He can see everything and anything. He has no material ears, but He can hear everything and anything with His spiritual ears. Having perfect senses, He knows past, future and present. Indeed, He knows everything, but no one can understand Him, for by material senses He cannot be understood. Being the origin of all emanations, He is the supreme, the greatest, the Personality of Godhead."
There are many similar Vedic hymns which definitely establish that the Supreme Absolute Truth is a person who is not of this material world. The Hayaśīrṣa-pañcarātra explains that although in each and every Upaniṣad the Supreme Brahman is first viewed as impersonal, at the end the personal form of the Supreme Lord is accepted. Another example is Śrī Īśopaniṣad, the fifteenth mantra of which runs as follows: