The Māyāvādīs, because they think that, "God is formless, impersonal, but I cannot meditate upon anything which is formless. So let me imagine something . . ." That is their theory. They say: "Let me imagine a form of God." Sādhakānāṁ hitārthāya brahmaṇo rūpa-kalpanaḥ. Kalpana, "imagine." The Māyāvādī philosophy is that, that "You imagine a form of God. Actually, there is no form of God." That is their theory. And we say, "No. Īśvaraḥ paramaḥ kṛṣṇaḥ sac-cid-ānanda-vigrahaḥ (Bs. 5.1). He has got form, but not a form like me." That we know. It is a different type of form. Different material. Or we don't say material: different ingredient, spirit, complete spirit.
So that is our philosophy. God is a person like you and me. As we are sitting together; you are seeing me, I am seeing you. Similarly, if you become elevated to the perfection of devotional service, you'll go to God and you'll see Him as you are seeing me, I am seeing you. You'll see Kṛṣṇa. Try to understand. Therefore there are so many religious systems which say, "God has no form. There is no God. Let us imagine." These are . . . this kind of religion is cheating religion.
Therefore it is said here, dharmaḥ projjhita-kaitavo 'tra (SB 1.1.2). Cheating. Because there is no real information. Real information is īśvaraḥ paramaḥ kṛṣṇaḥ (Bs. 5.1), the Supreme Lord has got His spiritual body, and He is . . . in the Christian Bible also, it is said: "Man is made after God." Is it not? So unless God has got form, two hands, two legs, like that, how man has got two hands, two legs? If we are imitation of God, then God must be person. This is natural conclusion.
So impersonal concept of God is imperfect conception of God. That is not perfect. They are puzzled because Kṛṣṇa, God, is sac-cid-ānanda-vigraha (Bs. 5.1). They cannot imagine that a form of sac-cid-ānanda can be possible. That is their lack of knowledge. But we learn from Vedic literature that God has got form, complete form, like us. Just like Kṛṣṇa, you see, He has got also two hands, He is also playing flute, with consort, Rādhārāṇī. She has also got two hands, nice face, nice head. Everything is there. Only the ingredients are different.