In this verse the words etac cid-atmakam are very important. The material body certainly consists only of material elements, but when one awakens to Krsna conscious understanding, the body is no longer material but spiritual. The material body is meant for sense enjoyment, whereas the spiritual body engages in the transcendental loving service of the Lord. Therefore, a devotee who engages in the service of the Supreme Lord and who constantly thinks of Him should never be considered to have a material body. It is therefore enjoined, gurusu nara-matih: one should stop thinking of the spiritual master as an ordinary human being with a material body. Arcye visnau sila-dhih: everyone knows that the Deity in the temple is made of stone, but to think that the Deity is merely stone is an offense. Similarly, to think that the body of the spiritual master consists of material ingredients is offensive. Atheists think that devotees foolishly worship a stone statue as God and an ordinary man as the guru. The fact is, however, that by the grace of Krsnas omnipotence, the so-called stone statue of the Deity is directly the Supreme Personality of Godhead, and the body of the spiritual master is directly spiritual. A pure devotee who is engaged in unalloyed devotional service should be understood to be situated on the transcendental platform (sa gunan samatityaitan brahma-bhuyaya kalpate [Bg. 14.26]). Let us therefore offer our obeisances unto the Supreme Personality of Godhead, by whose mercy so-called material things also become spiritual when they are engaged in spiritual activity.