Fire and a spark of fire qualitatively the same, but qualitatively (quantitatively) different. Similarly, we are Brahman, and Kṛṣṇa is Para-brahman, Supreme Brahman. Nityo nityānām, the chief of the all eternals. Cetanaś cetanānām. He is the supreme living entity of all living entities. He is also living entity. So if I am a living entity, I have got a form, so why the supreme living entity will not have a form?
This is poor fund of knowledge. He is not nirākāra. But we cannot estimate His ākāra. That is nirākāra. Nirākāra means to estimate. We cannot estimate how big He is. That means nirā . . . nirākāra does not mean formless. When there is in the śāstra nirākāra, this word is used, nirākāra means He has no prakṛta-ākāra, material form. That is nirākāra, not that He has no form. That is poor fund of knowledge. He is sac-cid-ānanda-vigraha (Bs. 5.1). Therefore Kṛṣṇa says in the Bhagavad-gītā, avajānanti māṁ mūḍhā mānuṣīṁ tanum āśritam (BG 9.11): "My original form is like human being." And the Bible also it is said, "Man is made after the form of the God."
So God has a form just like a human being, two hands, two legs, and He Himself comes to show Him. That is Kṛṣṇa. He is not nirākāra. Īśvaraḥ paramaḥ kṛṣṇaḥ sac-cid-ānanda-vigrahaḥ (Bs. 5.1). Vigraha. Vigraha means form. Īśvaraḥ paramaḥ kṛṣṇaḥ sac-cid-ānanda-vigrahaḥ. Avyaktaṁ vyaktim āpannaṁ manyante mām abuddhayaḥ (BG 7.24). That is stated in the Bhagavad-gītā. You know. Avyaktaṁ vyaktim āpannam: "The original is impersonal Brahman. Now He has taken form." This conclusion, who makes? Avyaktaṁ vyaktim āpannaṁ manyante mām abuddhayaḥ: "Those who are less intelligent, whose intelligence is very poor, they consider that ultimately I am nirākāra. I have taken the form." Sākāra-nirākāra.