The Lord discloses to the devotee His unlimited varieties of transcendental bodies, all identical with one another with different kinds of bodily features. Some of the transcendental bodies of the Lord are blackish, and some of them are whitish. Some of them are reddish, and some are yellowish. Some of them are four-handed and some of them two-handed. Some of them are like the fish, and some are like the lion. All these different transcendental bodies of the Lord, without any differential category, are disclosed to the devotees of the Lord by the mercy of the Lord, and thus the impersonalists' false arguments claiming the formlessness of the Supreme Truth do not appeal to a devotee of the Lord, even though such a devotee may not be very advanced in devotional service.
The Lord has unlimited numbers of transcendental qualities, and one of them is His affection for His unalloyed devotee. In the history of the mundane world we can appreciate His transcendental qualities. The Lord incarnates Himself for the protection of His devotees and for the annihilation of the faithless. His activities are in relationship with His devotees. Śrīmad-Bhāgavatam is full of such activities of the Lord in relationship with His devotees, and the nondevotees have no knowledge of such pastimes. The Lord lifted the Govardhana Hill when He was only seven years old and protected His pure devotees at Vṛndāvana from the wrath of Indra, who was overflooding the place with rain. Now this lifting of the Govardhana Hill by a seven-year-old boy may be unbelievable for the faithless, but for the devotees it is absolutely believable. The devotee believes in the almighty potency of the Lord, while the faithless say that the Lord is almighty but do not believe it. Such men with a poor fund of knowledge do not know that the Lord is the Lord eternally and that one cannot become the Lord by meditation for millions of years or by mental speculation for billions of years.
The impersonal interpretation of the mundane wranglers is completely refuted in this verse because it is clearly stated here that the Supreme Lord has His qualities, form, pastimes and everything that a person has. All these descriptions of the transcendental nature of the Personality of Godhead are factual realizations by the devotee of the Lord, and by the causeless mercy of the Lord they are revealed to His pure devotee, and to no one else.