tesam satam veda-vitana-murtir
vinadya bhuyo vibudhodayaya
gajendra-lilo jalam avivesa
tesamof them; satamof the great devotees; vedaall knowledge; vitana-murtihthe form of expansion; brahmaVedic sound; avadharyaknowing it well; atmaof Himself; guna-anuvadamtranscendental glorification; vinadyaresounding; bhuyahagain; vibudhaof the transcendentally learned; udayayafor the elevation or benefit; gajendra-lilahplaying like an elephant; jalamthe water; avivesaentered.
Playing like an elephant, He entered into the water after roaring again in reply to the Vedic prayers by the great devotees. The Lord is the object of the Vedic prayers, and thus He understood that the devotees prayers were meant for Him.
The form of the Lord in any shape is always transcendental and full of knowledge and mercy. The Lord is the destroyer of all material contamination because His form is personified Vedic knowledge. All the Vedas worship the transcendental form of the Lord. In the Vedic mantras the devotees request the Lord to remove the glaring effulgence because it covers His real face. That is the version of the Isopanisad. The Lord has no material form, but His form is always understood in terms of the Vedas. The Vedas are said to be the breath of the Lord, and that breath was inhaled by Brahma, the original student of the Vedas. The breathing from the nostril of Brahma caused the appearance of Lord Boar, and therefore the boar incarnation of the Lord is the personified Vedas. The glorification of the incarnation by the sages on the higher planets consisted of factual Vedic hymns. Whenever there is glorification of the Lord, it is to be understood that Vedic mantras are being rightly vibrated. The Lord was therefore pleased when such Vedic mantras were chanted, and to encourage His pure devotees, He roared once more and entered the water to rescue the submerged earth.

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