Purport

This is a continuation from the earlier Shloka, where Bhagvan Shri Krishna declared that He is not an un-manifest(Nirakar) entity, but has his divine original form which is immutable and unchangeable.

But Bhagvan Shri Krishna is not visible to humans in normal circumstances. The reason is that humans exist in a very low realm of physical energy and able to sense, hear and see just a small fraction of material phenomena. Bhagvan Shri Krishna exists after many many subtle layers of this physical boundary.

There are only two ways to seeing Bhagvan Shri Krishna, the God. 1. Human achieves such yogic power where it can able to break the limitation of Maya, the delusion of the world. 2. Bhagvan Shri Krishna subdues his own potency to appear in gross physical form. The later is what called an incarnation. Those humans who are present during the period of Incarnation of God is able to see him. Others who practice Yoga and achieve high yogic powers are also able to see God.

But others can’t see God. But not able to see God is not enough logic to say that God is an invisible entity. In fact, that is the human limitation. Those who can’t see God take this convenience conclusion that God has no shape or form, which is wrong.

Shlokas #24,25 are one of the most authentic references against the argument, that God does not have shape.