Shrimad Bhagavad Gita As It Is -Shri Shrimad A.C Bhaktivedanta Swami Prabhupada
Nature, the Enjoyer, and Consciousness
Chapter 13: Verse-15
This is also confirmed in Bhagavad-gita: He knows everything, but no one knows Him. It is said that the Supreme Lord has no legs like us, but He can travel throughout space because He has spiritual legs. In other words, the Lord is not impersonal; He has His eyes, legs, hands and everything else, and because we are part and parcel of the Supreme Lord we also have these things. But His hands, legs, eyes and senses are not contaminated by material nature. Bhagavad-gita also confirms that when the Lord appears He appears as He is by His internal potency. He is not contaminated by the material energy, because He is the Lord of material energy. In the Vedic literature we find that His whole embodiment is spiritual. He has His eternal form, called sac-cid-änanda-vigraha  He is full of all opulence. He is the proprietor of all wealth and the owner of all energy. He is the most intelligent and is full of knowledge. These are some of the symptoms of the Supreme Personality of Godhead. He is the maintainer of all living entities and the witness of all activity. As far as we can understand from Vedic literature, theSupreme Lord is always transcendental. Although we do not see His head, face, hands or legs, He has them, and when we are elevated to the transcendental situation we can see the Lord’s form. Due to materially contaminated senses, we cannot see His form. Therefore the impersonalists, who are still materially affected, cannot understand the Personality of Godhead.
- Bs. 5.1