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-gītā 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 Māyāvāda version that when Brahman assumes a form the form is accepted from māyā is not acceptable, because although māyā 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-gītā. Māyā is under His superintendence; māyā cannot overcome the Lord. The Māyāvāda idea that the living entity is the Supreme Absolute Truth but has become covered by māyā is invalid, because māyā 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.