ŚB 5.5.19
My transcendental body [sac-cid-ānanda-vigraha] looks exactly like a human form, but it is not a material human body. It is inconceivable. I am not forced by nature to accept a particular type of body; I take on a body by My own sweet will. My heart is also spiritual, and I always think of the welfare of My devotees. Therefore, within My heart can be found the process of devotional service, which is meant for the devotees. Far from My heart have I abandoned irreligion [adharma] and non-devotional activities. They do not appeal to Me. Due to all these transcendental qualities, people generally pray to Me as Ṛṣabhadeva, the Supreme Personality of Godhead, the best of all living entities.
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