Factually, when the Supreme Personality of Godhead comes He exhibits a nonmaterial body, and thus there is no difference between His childish body when He is lying on the lap of His mother Yaśodā and His so-called grown-up body fighting with the demons. In His childhood body He also fought with demons, such as Pūtanā, Tṛṇāvarta and Aghāsura, with strength equal to that with which He fought in His youth against demons like Dantavakra and Śiśupāla. In material life, as soon as a conditioned soul changes his body he forgets everything of his past body, but from the Bhagavad-gītā we understand that because Kṛṣṇa has a sac-cid-ānanda body, He did not forget instructing the sun-god about the Bhagavad-gītā millions of years ago. The Lord is therefore known as Puruṣottama because He is transcendental to both material and spiritual existence. That He is the cause of all causes means that He is the cause of the spiritual world and of the material world as well. The Supreme Personality of Godhead is omnipotent and omniscient. Therefore, because a material body can be neither omnipotent nor omniscient, the Lord’s body is surely not material. The Māyāvāda theory that the Personality of Godhead comes within this material world with a material body cannot be supported by any means.
It can be concluded that all the theories of the materialistic philosophers are generated from temporary illusory existence, like the conclusions in a dream. Such conclusions certainly cannot lead us to the Absolute Truth. The Absolute Truth can be realized only through devotional service. As the Lord says in the Bhagavad-gītā, bhaktyā mām abhijānāti: (BG 18.55) “Only by devotional service can one understand Me.” Śrīla Śrīdhara Svāmī has composed a nice verse in this regard, which states, “My dear Lord, let others engage in false argument and dry speculation, theorizing upon great philosophical theses. Let them loiter in the darkness of ignorance and illusion, falsely enjoying as if very learned scholars, although they are without knowledge of the Supreme Personality of Godhead. As far as I am concerned, I wish to be liberated simply by chanting the holy names of the all-beautiful Supreme Personality of Godhead—Mādhava, Vāmana, Trinayana, Saṅkarṣaṇa, Śrīpati and Govinda. Simply by chanting Your transcendental names, O Lord Madhupati, let me become free from the contamination of this material existence.”
In this way the personified Vedas said, “Dear Lord, when a living entity, by Your grace only, comes to the right conclusion about Your exalted transcendental position, he no longer bothers with the different theories manufactured by the mental speculators or so-called philosophers.” This is a reference to the speculative theories of Gautama, Kaṇāda, Patañjali and Kapila (nirīśvara). There are actually two Kapilas: one Kapila, the son of Kardama Muni, is an incarnation of God, and the other is an atheist of the modern age. The atheistic Kapila is often misrepresented to be the Supreme Personality of Godhead. Lord Kapila the incarnation of Godhead appeared as the son of Kardama Muni long, long ago, during the time of Svāyambhuva Manu; the modern age is the age of Vaivasvata Manu.
According to Māyāvāda philosophy, this manifested world, or material world, is mithyā or māyā, false. The Māyāvādī preaching principle is brahma satyaṁ jagan mithyā: “Only the Brahman effulgence is true, and the cosmic manifestation is illusory, or false.” But according to Vaiṣṇava, philosophy this cosmic manifestation is true because it is caused by the Supreme Personality of Godhead. In the Bhagavad-gītā the Lord says that He enters within this material world by one of His plenary portions and thus the creation takes place. From the Vedas also we can understand that this asat, or temporary cosmic manifestation, is an emanation from the supreme sat, or fact. From the Vedānta-sūtra also it is understood that everything has emanated from the Supreme Brahman. As such, the Vaiṣṇavas do not take this cosmic manifestation to be false. Because the Supreme Personality of Godhead has entered this cosmic manifestation in the form of His plenary expansion and caused the creation, the Vaiṣṇava philosophers see everything in this material world in relationship with the Supreme Lord.