Beyond this visible form, there is a subtler, avyakta or unmanifest form of the Lord, which does not have any form like this gross world, not is it perceived or heard. Due to the apparent mix-up of the atma or self with this unmanifest form, it is called the jiva and soul, which takes birth again and again || 32 ||
English translation and commentary of Srimad Bhagavatam. Adapted from the Hindi commentary of Srimad Bhagavatam by Maharajshri Shri Akhandanand Saraswati Maharaj