Just as yogis worship the visible form of the universe as the Lord, even though it is material, oher yogis worship a subtle form of the universe as the Lord, even though it is also material. These forms are described later:

amuni bhagavad-rupe maya te hy anuvarnite
ubhe api na grhnanti maya-srste vipascitah

The wise do not accept these two forms of the Lord described by me since they are composed of matter. SB 2.10.35

indradayo bahava ahur usrah karnau disah srotram amusya sabdah
nasatya-dasrau paramasya nase ghrano ’sya gandho mukham agnir iddhah

The devatas such as Indra are his arms. The devatas of the directions and the organ for hearing arise from his ears. Sound arises from his organ of hearing. The Asvinis and the organ for smelling arise from his nostrils. Fragrance arises from his organ of smelling. Flaming fire is his mouth. SB 2.1.29

vijnana-saktim mahim amananti sarvatmano ’ntah-karanam giritram
asvasvatary-ustra-gaja nakhani sarve mrgah pasavah sroni-dese

They say that mahat-tattva is his citta. Rudra is his false ego. Horses, mules, camels and elephants are his nails. All animals are his hips. SB 2.1.35

The subtle form is different from the gross form of the universe. It is actually invisible or subtle (avayktam) because it is devoid of specific forms (avyudha-guna-brmhitam); it does not have evolved hands and feet. Why? It is not like things with form, like you, I or Indra who can be seen and heard (adrstasruta-vastutvat). What is the proof of its existence? The subtle body is the proof. The word jiva should be understood to mean the imposition on the jiva of the subtle body.

“The gross body of the jiva is his false designation for enjoyment in this world. Why do we need to make another false designation?” Because by this subtle body the jiva takes repeated births, involving leaving a body, entering a body and remaining in a body. This would be impossible without the subtle body.

These forms are attributed to be the Lord, but are not actually the Lord, because both the gross and subtle bodies are material and their souls are the jivas individually and collectively. It is said:

virad hiranyagarbhas ca karanam cety upadhayah |
isasya yantribhir hinam turiyam tat pracaksate ||

The universal form of matter, Hiranyagarbha (the form of the collective jivas), as the cause of the universe, is false. The state of the Supreme Lord is aid to be devoid of such limitations

And the Bhagavatam says that both these forms should not be worshipped as quoted above with amuni bhagavad-rupe. (SB 2.10.35)