Bhagavad Gīta Bhāshya and Tātparya
B.G 8.09
कविं पुराणमनुशासितारम् अणोरणीयांसमनुस्मरेद्यः। सर्वस्य धातारमचिन्त्यरूपम् आदित्यवर्णं तमसः परस्तात् ॥९॥
kaviṁ purāṇamanuśāsitāram aṇoraṇīyāṁsamanusmaredyaḥ। sarvasya dhātāramacintyarūpam ādityavarṇaṁ tamasaḥ parastāt ॥9॥
[कविम् (kavim) - the omniscient one; पुराणम् (purāṇam) - ancient; अनुशासितारम् (anuśāsitāram) - ruler; अणोः (aṇoḥ) - of the subtle; अणीयांसम् (aṇīyāṁsam) - subtler; अनुस्मरेत् (anusmaret) - should remember; यः (yaḥ) - who; सर्वस्य (sarvasya) - of all; धातारम् (dhātāram) - sustainer; अचिन्त्यरूपम् (acintyarūpam) - of inconceivable form; आदित्यवर्णम् (ādityavarṇam) - of the sun-like brilliance; तमसः (tamasaḥ) - of darkness; परस्तात् (parastāt) - beyond;]
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॥
tamasaḥ parastāt aprākr̥tadeham ॥9॥
[तमसः (tamasah) - of darkness/ignorance; परस्तात् (parastāt) - beyond; अप्राकृतदेहम् (aprākṛta-deham) - having a non-material, transcendental body;]
The phrase 'tamasaḥ parastāt' indicates (the Lord) possessing a non-material body.

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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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