A spiritual body is not formless; it is a different type of body, of which we cannot conceive with our present mundane senses
SB Canto 2
The Lord discloses the transcendental nature of His existence. The mundane wranglers make mundane conceptions of the form of the Lord. It is said in the revealed scriptures that the Lord has no mundane form; therefore persons with a poor fund of knowledge conclude that He must be formless. They cannot distinguish between the mundane form and the spiritual form. According to them, without a mundane form one must be formless. This conclusion is also mundane because formlessness is the opposite conception of form. Negation of the mundane conception does not establish a transcendental fact. In the Brahma-saṁhitā it is said that the Lord has a transcendental form and that He can utilize any one of His senses for any purpose. For example, He can eat with His eyes, and He can see with His leg. In the mundane conception of form, one cannot eat with one's eyes or see with his leg. That is the difference between the mundane body and the spiritual body of sac-cid-ānanda (Bs. 5.1). A spiritual body is not formless; it is a different type of body, of which we cannot conceive with our present mundane senses. Formless therefore means devoid of mundane form, or possessing a spiritual body of which the nondevotee can have no conception by the speculative method.