Madhvacharya's Dvaita Vedanta and translation of Sarvamoola containing Bhagavad Gita, Upanishads, and Brahmasutra.

Bhagavad Gīta Bhāshya and Tātparya

कविं पुराणमनुशासितारम् अणोरणीयांसमनुस्मरेद्यः। सर्वस्य धातारमचिन्त्यरूपम् आदित्यवर्णं तमसः परस्तात् ॥९॥

The omniscient one, the ancient, the ruler, subtler than the subtlest, the sustainer of all, the one with an inconceivable form, of sun-like brilliance, and beyond darkness.

Gīta Tātparya 8.09

'tamasaḥ parastāt' - indicates a non-material body.

तमसः परस्तात् अप्राकृतदेहम् ॥९॥

The phrase 'tamasaḥ parastāt' indicates (the Lord) possessing a non-material body.

बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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