SB 3.20.8
suta uvaca
harer dhrta-kroda-tanoh sva-mayaya
nisamya gor uddharanam rasatalat
lilam hiranyaksam avajñaya hatam
sañjata-harso munim aha bharatah
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Suta Gosvami continued: Vidura, the descendant of Bharata, was delighted to hear the story of the Lord, who, having assumed by His own divine potency the form of a boar, had enacted the sport of lifting the earth from the bottom of the ocean and indifferently killing the demon Hiranyaksa. Vidura then spoke to the sage as follows.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
It is stated here that the Lord assumed the form of a boar by His own potency. His form is not actually the form of a conditioned soul. A conditioned soul is forced to accept a particular type of body by the higher authority of material laws, but here it is clearly said that the Lord was not forced to accept the form of a boar by the external power. In Bhagavad-gita the same fact is confirmed: when the Lord descends to this earth, He assumes a form by His own internal potency. The form of the Lord, therefore, can never consist of material energy. The Mayavada version that when Brahman assumes a form the form is accepted from maya is not acceptable, because although maya is superior to the conditioned soul, she is not superior to the Supreme Personality of Godhead; she is under the control of the Supreme Godhead, as confirmed in Bhagavad-gita. Maya is under His superintendence; maya cannot overcome the Lord. The Mayavada idea that the living entity is the Supreme Absolute Truth but has become covered by maya is invalid, because maya cannot be so great that it can cover the Supreme. The covering capacity can be employed on the part and parcel of Brahman, not on the Supreme Brahman.