The personified Vedas condemn the impersonal conception as a gross misrepresentation. In the Brahma-saṁhitā, the body of the Supreme Personality of Godhead is described as ānanda-cinmaya-rasa. The Supreme Personality of Godhead possesses a spiritual body, not a material body. He can enjoy anything through any part of His body, and therefore He is omnipotent. The limbs of a material body can perform only a particular function; for example, the hands can hold but cannot see or hear. But because the body of the Supreme Personality of Godhead is made of ānanda-cinmaya-rasa and is thus sac-cid-ānanda-vigraha (BS 5.1), He can enjoy anything and do everything with any of His limbs. Acceptance of the spiritual body of the Lord as material is dictated by the tendency to equate the Supreme Personality of Godhead with the conditioned soul. The conditioned soul has a material body. Therefore, if God also has a material body, then the impersonalistic theory that the Supreme Personality of Godhead and the living entities are one and the same can be very easily propagated.
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.