PURPORT

Lord Siva is one of the twelve great authorities mentioned in Srimad-Bhagavatam (6.3.20). These authorities are Svayambhu, Narada, Sambhu, Kumara, Kapila, Manu, Prahlada, Janaka, Bhisma, Bali, Vaiyasaki or Sukadeva Gosvami, and Yamaraja. The impersonalists, who generally worship Lord Siva should learn of the transcendental sac-cid-ananda-vigraha form of the Lord. Here Lord Siva kindly describes the details of the Lord's bodily features. Thus the impersonalists' argument that the Lord has no form cannot be accepted under any circumstance.