The lord says who He is.

"I remain unborn, and My Body, spiritual and absolute, never deteriorates; I am the Lord of all beings. And yet, in My Original Form, I descend into this universe at regular intervals. "

"My Spiritual and Absolute Body is in all respects like the human form, but it is not a material body. It is inconceivable. I am not constrained by nature to accept a particular type of body; it is of my own free will that I choose the form under which I appear. My heart, which is the seat of all spiritual qualities, is also spiritual, and I am always full of benevolence towards My devotees. Therefore, in my heart, the way of the devotional service for the bhaktas can be discovered, while I have rejected irreligion and non-devotional activities, do not attract me. Because of all these divine attributes, prayers are generally addressed to me under the name of Rsabhadeva, the Sovereign Lord, the best of all living beings".

There are two kinds of spiritual beings.

There are two kinds of individual souls, integral parts of God, but distinct from Him.

Some are called "eternally conditioned" and others are "eternally liberated". The latter live in the spiritual world and never return to the material world in which conditioned souls remain because of their distance from God.

The conditioned souls can, however, be freed by learning to master their minds, for it is the latter that is at the origin of conditioned existence. When the mind is disciplined and the soul is no longer dependent, it can attain liberation while it is still in this world. If one puts himself at the service of God, one becomes liberated, even if it seems that one is still a conditioned soul, a prisoner of this world. Whatever his condition, we must consider as liberated the one whose only occupation is to serve God.

There are, indeed, two kinds of energy, one material and the other spiritual. Both exist for ever, for they are emanations of eternal truth, the Supreme Lord, God. Since the incarnated individual soul has been struggling since time immemorial to forget its original identity, it accepts different situations within different material bodies and is then assigned various denominations corresponding to the innumerable nationalities, communities , Social groups, species, which she assumes during each of her incarnations.