Nārāyaṇa, or Kṛṣṇa, is not one of the products of this material creation; therefore it is to be understood that Kṛṣṇa's body is not material. But the Māyāvādī philosophers, they think like that, that Kṛṣṇa is God, but He has accepted a material body. This is Māyāvādī philosophy. But how Kṛṣṇa can accept a material body, because He existed before the material creation?
Another consideration is that even if we accept a material body, that is not material for Him. That is also spiritual. It appears to us as material, but that is spiritual. Parāsya śaktir vividhaiva śrūyate (Śvetāśvatara Upaniṣad 6.8, CC Madhya 13.65, purport). He has got multi-energies, and because He is spirit, complete spirit, therefore His energies are also spiritual. Śakti-śaktimator abhedaḥ. There cannot be any distinction between the powerful and the power.
So here it is clearly said that sa evedaṁ sasarjāgre bhagavān ātma-māyayā: "Bhagavān created by His energy." It is not that Bhagavān is finished after this creation. The Māyāvāda philosophy is that everything is God; therefore there is no separate existence of God. That is impersonalism. But here it is said that bhagavān ātma-māyayā: He created this cosmic manifestation by His energy. Pūrṇasya pūrṇam ādāya pūrṇam eva avaśiṣyate (Īśo Invocation). His full energy, even it is taken away from Him, still, He is full, He's complete. He's not exhausted.
So sa evedaṁ sasarjāgre bhagavān ātma-māyayā, sad-asad-rūpayā. The māyā is displayed—māyā means energy—that is displayed in two ways: material and spiritual. Material is asat, and spiritual is sat. Asat means which does not exist permanent . . . permanently. Bhūtvā bhūtvā pralīyate (BG 8.19). It is created; again it is annihilated. Therefore it is called sometimes asat. Asat means not false, but not permanent.
So this material creation is also manifestation of Kṛṣṇa's energy, and there is another creation, but that is not creation; that is always existing. That is the spiritual world. Sanātana. Paras tasmāt tu bhāvaḥ anyaḥ avyaktaḥ avyaktāt sanātanaḥ (BG 8.20). That, that manifestation, that is internal potency. This is external potency.
This material world is manifestation of the external potency of Kṛṣṇa, whereas the spiritual world is the manifestation of His internal potency. Unfortunately, the modern advancement of education has no information what is that spiritual world. He has . . . they have no information. They are concerned with this material world only. That is also not perfectly.