Mayavadi philosophers do not know how it is that the Supreme Personality of Godhead is formless. The Supreme Lord does not have a form like ours but has a spiritual form. Not knowing this, Mayavadi philosophers simply advocate the onesided view that the Supreme Godhead, or Brahman, is formless (nirakara). In this connection Srila Bhaktivinoda Thakura offers many quotes from the Vedic literature. If one accepts the real or direct meaning of these Vedic statements, one can understand that the Supreme Personality of Godhead has a spiritual body (sac-cid-ananda-vigrahah).

In the Brhad-aranyaka Upanisad (5.1.1) it is said, purnam adah purnam idam purnat purnam udacyate. This indicates that the body of the Supreme Personality of Godhead is spiritual, for even though He expands in many ways, He remains the same. In the Bhagavad-gita (10.8) the Lord says, aham sarvasya prabhavo mattah sarvam pravartate: "I am the origin of all. Everything emanates from Me." Mayavadi philosophers materialistically think that if the Supreme Truth expands Himself in everything, He must lose His original form. Thus they think that there cannot be any form other than the expansive gigantic body of the Lord. But the Brhad-aranyaka Upanisad confirms, purnam idam purnat purnam udacyate: "Although He expands in many ways, He keeps His original personality. His original spiritual body remains as it is." Similarly, elsewhere it is stated, vicitra-saktih purusah puranah: "The Supreme Personality of Godhead, the original person [purusa], has multifarious energies." And the Svetasvatara Upanisad declares, sa vrksa-kalakrtibhih paro 'nyo yasmat prapancah parivartate 'yam dharmavaham papanudam bhagesam: "He is the origin of material creation, and it is due to Him only that everything changes. He is the protector of religion and annihilator of all sinful activities. He is the master of all opulences." (Svetasvatara Upanisad 6.6) Vedaham etam purusam mahantam aditya-varnam tamasah parastat: "Now I understand the Supreme Personality of Godhead to be the greatest of the great. He is effulgent like the sun and is beyond this material world." (Svetasvatara Upanisad 3.8) Patim patinam paramam parastat: "He is the master of all masters, the superior of all superiors." (Svetasvatara Upanisad 6.7) Mahan prabhur vai purusah: "He is the supreme master and supreme person." (Svetasvatara Upanisad 3.12) Parasya saktir vividhaiva sruyate: "We can understand His opulences in different ways." (Svetasvatara Upanisad 6.8) These are all statements of the Svetasvatara Upanisad. Similarly, in the Rg Veda it is stated, tad visnoh paramam padam sada pasyanti surayah: "Visnu is the Supreme, and those who are actually learned think only of His lotus feet." In the Prasna Upanisad it is said, sa iksam cakre: "He glanced over the material creation." (6.3) In the Aitareya Upanisad it is said, sa aiksata-"He glanced over the material creation"-and sa imal lokan asrjata-"He created this entire material world." (1.1.1-2)

Thus many verses can be quoted from the Upanisads and Vedas which prove that the Supreme Godhead is not impersonal. In the Katha Upanisad (2.2.13) it is also said, nityo nityanam cetanas cetananam eko bahunam yo vidadhati kaman: "He is the supreme eternally conscious person who maintains all other living entities." From all these Vedic references one can understand that the Absolute Truth is a person, although no one can equal or excel Him. Although there are many foolish Mayavadi philosophers who think that they are even greater than Krsna, Krsna is asamaurdhva: no one is equal to or above Him.

As stated in the Svetasvatara Upanisad (3.19), apani-pado javano grahita. This verse describes the Absolute Truth as having no legs or hands. Although this is an impersonal description, however, it does not mean that the Absolute Personality of Godhead has no form. He has a spiritual form that is distinct from the forms of matter. In this verse Caitanya Mahaprabhu clarifies this distinction.