PURPORT

The conception of Virata Rupa or Viswa Rupa of the Sureme Absolute Truth is specially meant for the neophyte materialist who can hardly think of the transcendental Form of the personality of Godhead. To them a form means something of this material world and as such an opposite conception of the absolute is necessary for them in the beginning to concentrate their mind in the power extention of the Lord. As stated above the Lord extends His potency in the form of Mahat Tatwa which includes all material ingredients. The extention of power by the Lord and the Lord Himself personally are one in one sense but at the same time the Mahat Tatwa is different also from the Lord. Therefore the potency of the Lord and the Lord are non-different. The conception of the Virata Rupa specially for impersonalist is thus non different from the eternal Form of the Lord. This eternal Form of the Lord exists prior to the creation of the Mahat Tatwa and it is stressed here that the eternal Form of the Lord is per excellence spiritual or transcendental to the modes of material nature. The very same transcendental Form of the Lord is manifested by His internal Potency and the formation of His multifarious manifestation of incarnations are always of the same transcendental quality without any touch of the Mahattattwa.