”The Supreme Lord whose body is free from every material substratum (kala), whose deeds are not material, who is always peaceful, is faultless, is the controller of immorality and burns sins just as fire burns any fuel supplied to it.”

niskalam niskriyam santam
niravadyam niranjanam
amrtasya param setum
dagdhendhanam ivanalam

PURPORT BY SRI KRSNA BALARAM SWAMIJI

Impersonalists who believe that God has no form misunderstand this verse. They do not understand that the Lord’s form is completely transcendental and does not have flesh, blood, fat, mucus, bile, bones, marrow, semen and waste like ordinary people do. His deeds reap no reaction as like people of this world. He is not directly involved in governing this universe that is why He is always peaceful. His body is not made from earth, water, fire, air and ether that is why He is always pure. Anyone who thinks the Lord’s body is made from the material elements are in need of purification. As it is stated in the Hari-bhakti-vilasa:

yo vetti bhautikam
deham paramatmanah
sa sarvasmad bahiskaryah
srauta-smarta vidhanatah

“If someone says that Lord Krsna’s body is made from material elements just as that of an ordinary human being then such a speaker should be discarded from one’s company following the scriptural process without any delay.”

[Svetasvatara Upanisad, 6.19, KBS0098]