In the Brahma-saṁhitā it is stated that the body of the Lord is all-spiritual; there is no difference between the Lord's body and His self. Each limb of His body can perform the actions of all the others. The Lord can see with His hands, He can hear with His eyes, He can accept offerings with His legs, and He can create with His mouth.
Brahmā continued: “Your appearance as a cowherd child is for the benefit of the devotees, and although I have committed an offense at Your lotus feet by stealing away Your boys and calves, I can understand that You have bestowed Your mercy upon me. This shows Your transcendental quality of being very affectionate toward Your devotees. But in spite of Your great affection for me, I cannot estimate the potency of Your bodily activities. It is to be understood that when I, Lord Brahmā, the supreme personality of this universe, cannot estimate the childlike body of the Supreme Personality of Godhead, then what to speak of others? And if I cannot estimate the spiritual potency of Your childlike body, then what can I understand about Your transcendental pastimes? Therefore, as it is said in the Bhagavad-gītā, anyone who can understand a little of the transcendental pastimes, appearance and disappearance of the Lord becomes immediately eligible to enter into the kingdom of God after quitting the material body. This statement is confirmed in the Vedas, where it is stated: Simply by understanding the Supreme Personality of Godhead, one can overcome the chain of repeated birth and death. I therefore recommend that people should not try to understand You by their speculative knowledge.
“The best process for understanding You is to submissively give up the speculative process and try to hear about You, either from Yourself as You have given statements in the Bhagavad-gītā and many similar Vedic scriptures, or from a realized devotee who has taken shelter at Your lotus feet. One has to hear from a devotee without speculation. One does not even need to change his worldly position; he simply has to hear Your message. Although You are not understandable by the material senses, simply by hearing about You one can gradually conquer the nescience of misunderstanding. By Your own grace only, You become revealed to a devotee. You are unconquerable by any other means. Speculative knowledge without any trace of devotional service is simply a useless waste of time in the search for You. Devotional service is so important that even a little attempt can raise one to the highest perfectional platform. One should not, therefore, neglect this auspicious process of devotional service and take to the speculative method. By the speculative method one may gain partial knowledge of Your cosmic manifestation, but it is not possible to understand You, the origin of everything. The attempt of persons who are interested only in speculative knowledge is simply wasted labor, like the labor of a person who attempts to gain something by beating an empty husk of rice paddy. A little quantity of paddy can be husked by the grinding wheel, and one can gain some grains of rice, but if the skin of the paddy has already been beaten by the grinding wheel, there is no further gain in beating even a huge quantity of the husk. It is simply useless labor.