गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

"The Supreme Lord's form is not like that. Material eyes have never seen His
form."
In Bṛhad-āraṇyaka Upaniṣad (3.9.26) it is said:
agṛhyo na hi gṛhyate
"The Supreme Personality of Godhead is not perceived by material senses."
In the Bhagavad-gītā (8.21) it is said:
avyakto 'kṣara ity uktas
tam āhuḥ paramāṁ gatim
"They say He is unmanifest and infallible. They say He is the supreme
destination."
Adhikaraṇa 13
The Supreme Personality of Godhead Can Be Seen
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Now will be revealed the truth that although the Supreme Lord is spiritual by
nature, still He can be seen by they who have love, devotion, and spiritual wisdom.
If the Supreme Personality of Godhead were always invisible and never to be seen,
then it would not be possible to have love and devotion for Him. In the Kaivalya
Upaniṣad (2) it is said:
śraddhā-bhakti-dhyāna-yogād avaiti
"One who has faith and devotion, and who meditates on Him, can see the
Supreme Personality of Godhead."
In this way it is explained that a faithful devotee who meditates on Lord Hari,
attains the direct sight of Lord Hari.