The Personality of Godhead is the reservoir of all strength, and His strength rests on the thighs of His transcendental body. His whole body is full of opulences: all riches, all strength, all fame, all beauty, all knowledge and all renunciation. The yogī is advised to meditate upon the transcendental form of the Lord, beginning from the soles of the feet and then gradually rising to the knees, to the thighs, and finally arriving at the face. The system of meditating on the Supreme Personality of Godhead begins from His feet.
The description of the transcendental form of the Lord is exactly represented in the arcā-vigraha, the statue in the temples. Generally, the lower part of the body of the statue of the Lord is covered with yellow silk. That is the Vaikuṇṭha dress, or the dress the Lord wears in the spiritual sky. This cloth extends down to the Lord’s ankles. Thus, since the yogī has so many transcendental objectives on which to meditate, there is no reason for his meditating on something imaginary, as is the practice of the so-called yogīs whose objective is impersonal.