Dakṣa said: You are one alone, fearless, pure, consciousness alone, beyond all material intelligence, devoid of māyā, situated in your spiritual abode. Accepting the role of the puruṣāvatāra along with māyā within the material world, you remain independent, though you appear contaminated with material qualities. You are pure consciousness alone, devoid of māyā, situated in your svarūpa (sva-dhāmni). Taking the role of a human you appear to be impure, contaminated with material attachment within māyā, when taking forms like Kṛṣṇa or Rāma. You alone are the Lord and take the covering of knowledge. Others, taking coverings of ignorance, like Śiva, though playing human roles, do not know how to act. Śiva manifested himself as self-satisfied and indifferent to me, his father-in-law, in the assembly. However, hearing of the death of Satrājit, your father-in-law, you went to Satyabhāmā with Balarāma and began crying: tad ākarṇyeśvarau rājann anusṛtya nṛ-lokatām aho naḥ paramaṁ kaṣṭam ity asrākṣau vilepatuḥ When Lord Kṛṣṇa and Lord Balarāma heard this news, O King, They exclaimed, "Alas! This is the greatest tragedy for us! "Thus imitating the ways of human society, they lamented, their eyes brimming with tears. SB 10.57.10 Did your nature as ātmārāma disappear? Bhagavān alone is expert in all arts. Or another meaning is that Dakṣa by glancing scornfully at Śiva, committed offense, and thus, even after the offense was annulled, he had a material conception of the Lord’s form. Thus he says the Lord takes a human form. However the real meaning should be understood as follows. Situated in Vaikuṇṭha (sva-dhāmni) you accept the form of the puruṣa, creator of mahat-tattva along with māyā, and reside within the living entities in māyā (tāsyām) as the antaryāmī. viṣṇos tu trīṇi rūpāṇi puruṣākhyāhany atho viduḥ ekaṁ tu mahataḥ sraṣṭṛ dvitīyaṁ tv aṇḍa-saṁsthitam tṛtīyaṁ sarvabhūta-sthaṁ tāni jñātvā vimucyate The wise know the three forms of the puruṣa of Viṣṇu. The first is the creator of mahat-tattva, the second resides within the universe, and the third resides within all living entities. One who knows them becomes liberated. Sātvata-tantra The Lord appears to be impure but is not. Though he is situated within māyā, he is pure since he has no relationship with it. This is the real meaning.