Bhaktivedanta VedaBase: Śrīmad Bhāgavatam 3.20.8

sūta uvāca

harer dhṛta-kroḍa-tanoḥ sva-māyayā

niśamya gor uddharaṇaḿ rasātalāt

līlāḿ hiraṇyākṣam avajñayā hataḿ

sañjāta-harṣo munim āha bhārataḥ

SYNONYMS

sūtaḥ uvāca — Sūta said; hareḥ — of the Lord; dhṛta — who had assumed; kroḍa — of a boar; tanoḥ — body; sva-māyayā — by His divine potency; niśamya — having heard; goḥ — of the earth; uddharaṇam — uplifting; rasātalāt — from the bottom of the ocean; līlām — sport; hiraṇyākṣam — the demon Hiraṇyākṣa; avajñayā — neglectfully; hatam — killed; sañjāta-harṣaḥ — being overjoyed; munim — to the sage (Maitreya); āha — said; bhārataḥ — Vidura.

TRANSLATION

Sūta Gosvāmī continued: Vidura, the descendant of Bharata, was delighted to hear the story of the Lord, who, having assumed by His own divine potency the form of a boar, had enacted the sport of lifting the earth from the bottom of the ocean and indifferently killing the demon Hiraṇyākṣa. Vidura then spoke to the sage as follows.

PURPORT

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.

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His Divine Grace A. C. Bhaktivedanta Swami Prabhupāda, Founder Ācārya of the International Society for Krishna Consciousness