sÅ«ta uvÄca
harer dhá¹›ta-kroá¸a-tanoḥ sva-mÄyayÄ
niÅ›amya gor uddharaṇaá¹ rasÄtalÄt
lÄ«lÄá¹ hiraṇyÄká¹£am avajñayÄ hataá¹
sañjÄta-hará¹£o munim Äha bhÄrataḥ
sÅ«taḥ uvÄca - SÅ«ta said; hareḥ - of the Lord; dhá¹›ta - who had assumed; kroá¸a - of a boar; tanoḥ - body; sva-mÄyayÄ - by His divine potency; niÅ›amya - having heard; goḥ - of the earth; uddharaṇam - uplifting; rasÄtalÄt - from the bottom of the ocean; lÄ«lÄm - sport; hiraṇyÄká¹£am - the demon HiraṇyÄká¹£a; avajñayÄ - neglectfully; hatam - killed; sañjÄta-hará¹£aḥ - being overjoyed; munim - to the sage (Maitreya); Äha - said; bhÄrataḥ - Vidura.
It is stated here that the Lord assumed the form of a boar by His own potency. His form is not actually the form of a conditioned soul. A conditioned soul is forced to accept a particular type of body by the higher authority of material laws, but here it is clearly said that the Lord was not forced to accept the form of a boar by the external power. In Bhagavad-gÄ«tÄ the same fact is confirmed: when the Lord descends to this earth, He assumes a form by His own internal potency. The form of the Lord, therefore, can never consist of material energy. The MÄyÄvÄda version that when Brahman assumes a form the form is accepted from mÄyÄ is not acceptable, because although mÄyÄ is superior to the conditioned soul, she is not superior to the Supreme Personality of Godhead; she is under the control of the Supreme Godhead, as confirmed in Bhagavad-gÄ«tÄ. MÄyÄ is under His superintendence; mÄyÄ cannot overcome the Lord. The MÄyÄvÄda idea that the living entity is the Supreme Absolute Truth but has become covered by mÄyÄ is invalid, because mÄyÄ cannot be so great that it can cover the Supreme. The covering capacity can be employed on the part and parcel of Brahman, not on the Supreme Brahman.