Srimad Bhagavatam Canto 02, Chapter 08, Text 08

SB 2.8.8

asid yad-udarat padmam
loka-samsthana-laksanam
yavan ayam vai purusa
iyattavayavaih prthak
tavan asav iti proktah
samsthavayavavan iva
 
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
If the Supreme Personality of Godhead, from whose abdomen the lotus stem sprouted, is possessed of a gigantic body according to His own caliber and measurement, then what is the specific difference between the body of the Lord and those of common living entities?
 
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
One should note how Maharaja Pariksit intelligently put questions before his spiritual master for scientific understanding of the transcendental body of the Lord. It has been described in many places before this that the Lord assumed a gigantic body, like that of Karanodakasayi Visnu, from whose hair pores innumerable universes have generated. The body of Garbhodakasayi Visnu is described as sprouting the lotus stem within which all the planets of the universe remain, and at the top of the stem is the lotus flower on which Lord Brahma is born. In the creation of the material world the Supreme Lord undoubtedly assumes a gigantic body, and living entities also get bodies, big or small, according to necessity. For example, an elephant gets a gigantic body according to its needs, and so also an ant gets its body according to its needs. Similarly, if the Personality of Godhead assumes a gigantic body to accommodate the universes or the planets of a particular universe, there is no difference in the principle of assuming or accepting a particular type of body in terms of necessity. A living being and the Lord cannot be distinguished simply by the difference in the magnitude of the body. So the answer depends on the specific significance of the body of the Lord, as distinguished from the body of the common living being.
 
Srimad Bhagavatam Canto 02, Chapter 08, Text 07
Srimad Bhagavatam Canto 02, Chapter 08, Text 09