SB 8.18.1
prādurbabhūvāmṛta-bhūr adityām
catur-bhujaḥ śaṅkha-gadābja-cakraḥ
piśaṅga-vāsā nalināyatekṣaṇaḥ
The word amṛta-bhūḥ is significant in this verse. The Lord sometimes appears like an ordinary child taking birth, but this does not mean that He is subject to birth, death or old age. One must be very intelligent to understand the appearance and activities of the Supreme Lord in His incarnations. This is confirmed in Bhagavad-gītā (4.9): janma karma ca me divyam evaṁ yo vetti tattvataḥ. One should try to understand that the Lord’s appearance and disappearance and His activities are all divyam, or transcendental. The Lord has nothing to do with material activities. One who understands the appearance, disappearance and activities of the Lord is immediately liberated. After giving up his body, he never again has to accept a material body, but is transferred to the spiritual world (tyaktvā dehaṁ punar janma naiti mām eti so ’rjuna).
