Unintelligent people think that the Supreme Lord accepts a body composed of the material energy. We can easily understand the material body, but we cannot understand the spiritual body.
Therefore Rsabhadeva says: idam sariram mama durvibhavyam.
In the spiritual world, everyone has a spiritual body. There is no conception of material existence there.
In the spiritual world there is only service and the receiving of service. There is only sevya, seva and sevaka — the person served, the process of service and the servant. These three items are completely spiritual, and therefore the spiritual world is called absolute.
There is no tinge of material contamination there. Being completely transcendental to the material conception, Lord Rsabhadeva states that His heart is composed of dharma. Dharma is explained in Bhagavad-gita (18.66): sarva-dharman parityajya mam ekam saranam vraja.
In the spiritual world, every living entity is surrendered to the Supreme Lord and is completely on the spiritual platform. Although there are servitors, the served and the service… excuse me, the served and service all are spiritual and variegated. At the present moment, due to our material conception, everything is durvibhavya, inconceivable.
Being the Supreme, the Lord is called Rsabha, the best. In terms of the Vedic language, nityo nityanam. We are also spiritual, but we are subordinate.
Krsna, the Supreme Lord, is the foremost living entity. The word rsabha means “the chief,” or “the supreme,” and indicates the Supreme Being, or God Himself.HH Jayapataka Swami Lecture – Srimad Bhagavatam 5.5.19 October 13th, 1982